HSA contributions on behalf of an eligible individual

[Guest Lisa Stifel]

Husband is the former owner of the company that sponsors the HSA, he is ineligible acocording to § 223©(1). His wife is eligible. I have read IRC Notice 2004-50 Q&A which states that a family member to make contributions on behalf of an eligible individual. Can he make pre-tax payroll deduction contributions to her HSA account?

Your response is appreciated.

[leevena]

Yes. The regulations allow a person to contribute to someone else's account.