did you withdraw the earnings on the excess contribution? if the excess for 2022 and earnings thereon are withdrawn by the due date of 4/18/2023 the excess is not subject to a penalty but the removal needs to be reported so no penalty is computed. if these were contributions you made directly to the HSA the excess removed is not taxable. if the contributions were through your employer the excess, will be reported as income on schedule 1 line8f because your wages were reduced by the total you contributed including the excess.
the income will be taxable in 2023.
