HSA catch-up contributions

For people between ages 55 and 65, the HSA contribution limit increases by $1,000. The catch-up contribution is calculated monthly. A health savings account can have only 1 beneficiary.
Taxpayers between ages 55 and 65 with a health savings account and a high deductible health plan can claim 1 catch-up amount on Form 8889. The same is true for the spouse, but the spouse needs their own health savings account and also file Form 8889.
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