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Interview Notes
Sam and Carol are married and will file a joint return.
Sam is 54 years old, and Carol is 62 years old.
Both were enrolled in self-only coverage High Deductible Health Plans (HDHPs) through their employers for the entire year of 2014.
Sam and Carol each have an HSA.
Both have contributed the maximum amounts to their HSAs in 2014.
Sam and Carol are both U.S. citizens and have valid social security numbers.
4. The amount that can be contributed to an HSA depends on the following:
A. Taxpayer's age and type of HDHP coverage
B. Date the taxpayer became eligible
C. Date taxpayer ceases to be eligible
D. All of the above
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