If your spouse has a flex bend account, even if you don't want to be covered by that, because they're eligible for it and they have it, that can affect your h s a eligibility. The last month rule is applicable to individuals who are h s a eligible on the first day of the last month of the tax year. If you're eligible on december first, under the last month, then you may be considered eligible for the entire year. But there are more astrics involved in that. You must also be covered by an h s a the following year.

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