What is the tax treatment of contributions made by a family member on behalf of an eligible individual?
Contributions made by anyone on behalf of an eligible individual to a HSA (subject to the limits) are deductible by the eligible individual in computing adjusted gross income. The contributions are deductible whether or not the eligible individual itemizes deductions. An individual who may be claimed as a dependent on another person’s tax return is not an eligible individual and may not deduct contributions to a HSA.
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