1. How much did she contribute to her her HSA for 2021? And for 2022? Did she contribute anything in 2022 for 2021?
$500 - In which year and for which year?
2. Did she have Self-only HDHP coverage in Jan 2022? How about in 2021?
Yes to both (only Dec 2021 and then Jan - Apr 2022).
On what date in December did her HDHP coverage begin (it makes a big difference, again)?
Yes, all HSA funds (from 2021 / 2022) were withdrawn by 4/15/22.
By, "withdrawn", you mean "distributed" or "spent", right? "Withdrawn" refers to dollars that were taken out because they should not have been there in the first place (not your situation). Sorry, it's taxspeak.
The good news is that you will not owe any penalty for the excess HSA contributions in 2022, because the penalty is 6% of the SMALLER of the amount to carryover to 2023 or the amount in your HSA on December 31, 2022 (which, in your case, is zero). So, 6% of zero is zero.
But do answer the questions about so we can wrap this up.
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