Hi and welcome to Just Answer!Each spouse who is an eligible individual who wants an HSA must open a separate HSA. You cannot have a joint HSA.Thus - you spouse may not contribute into HSA that was open under your name - but may open her own HSA.To be an eligible individual and qualify for an HSA, your spouse must meet the following requirements.--She must be covered under a high deductible health plan (HDHP) on the first day of the month.
--She has no other health coverage except what is permitted.
--She is not enrolled in Medicare.
--She cannot be claimed as a dependent.
Under the last-month rule, the person is considered to be an eligible individual for the entire year if he/she is an eligible individual on the first day of the last month of your tax year (December 1 for most taxpayers). Thus if she meets all requirements mentioned above on December 1, 2011 – she would be considered an eligible individual and qualify for an HSA for the entire year 2011.
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