she was only eligible for 1 month of coverage in 2021 or $300 because she did not remain covered by a HDHP through 12/31/2022. That's $200 of income + a 10% penalty
did you enter the 1099-SA? the taxable earnings are in box 2?
the $2323 excess contribution is income for 2022
the earnings on the excess contribution is income for 2022
there is also a 20% penalty on the income related to the excess contribution
so income for 2022 $200 excess for 2021 + $2323 excess for 2022 + earnings on excess contributions from box 2 of 1099-SA (schedule 1 line 8f)
penalties 10% on $200 overcontribution for 2021 + 20% on earnings on excess contribution. these are flat rate penalties not based on the value of the account
the 5329 should show $0 penalties because the value of the a/c was zero on 12/31/2022
