No. You should not receive a 1099 SA for the excess withdrawn in 2023 for the tax year 2022. IRS Pub. 969 states:
You may withdraw some or all of the excess contributions and avoid paying the excise tax on the amount withdrawn if you meet the following conditions.
- You withdraw the excess contributions by the due date, including extensions, of your tax return.
- You withdraw any income earned on the withdrawn contributions and include the earnings in “Other income” on your tax return for the year you withdraw the contributions and earnings.
If you overfunded or weren't eligible to contribute to your HSA in 2022, you'll need to withdraw the excess amount by April 17, 2023 to avoid a penalty (October 15 if you filed an extension).
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