Say if you have an unmarried couple with a child. The child is on the father's healthcare plan (HDHP w/HSA). The mother, however, files taxes with the child as the dependent; the father is a single filer.
Can the father make the family contribution ($7200) to his HSA, even though the child is not on his taxes? Or is being on the healthcare plan enough to make the family contribution?
If it matters, all expenses are paid out-of-pocket. The money is invested in the HSA and father plans to let it grow until retirement.
Unmarried Couple w/ Child: HSA Limits
Re: Unmarried Couple w/ Child: HSA Limits
Yes. "Family HDHP coverage is HDHP coverage for an eligible individual and at least one other individual." See p. 4 of https://www.irs.gov/pub/irs-pdf/p969.pdf.
On p. 9 of Pub. 969 one finds "For this purpose, a child of parents that are di-vorced, separated, or living apart for the last 6 months of the calendar year is treated as the de-pendent of both parents whether or not the custodial pa-rent releases the claim to the child’s exemption." I'm not sure how that applies (or doesn't) if the parents were never married.
On p. 9 of Pub. 969 one finds "For this purpose, a child of parents that are di-vorced, separated, or living apart for the last 6 months of the calendar year is treated as the de-pendent of both parents whether or not the custodial pa-rent releases the claim to the child’s exemption." I'm not sure how that applies (or doesn't) if the parents were never married.
Re: Unmarried Couple w/ Child: HSA Limits
Thanks. I saw that publication too but wasn't sure about if it was just two parents.