From the Hotline: HSA Catch-Up Contributions
Question: We have an employee who is age 50 and the spouse is age 55. Can the employee make the health savings account (HSA) catch-up contribution for her spouse?
Answer: No. The employee may not make the catch-up contribution on behalf of the spouse. Each spouse who wishes to have an HSA must open his or her own account, and the $1,000 catch-up contribution is only available to the account holder who has attained age 55 in the tax year. If the account holder is HSA-eligible all year, he or she may make the full $1,000 catch-up contribution for that year.