How does enrollment in Medicare affect the individual's spouse?

If an individual’s spouse is not yet enrolled in Medicare, has HDHP coverage and meets the other HSA eligibility rules, he or she may contribute to an HSA opened in his or her own name. The individual who enrolled in Medicare is not allowed to transfer their HSA to their spouse’s name. However, since contributions to HSAs are tax-deductible and any person may contribute to another person’s HSA, the Medicare enrolled individual could contribute to the spouse’s HSA and the contribution would be an “above the line” tax-deduction for the spouse.