No, the receiving of the check for the excess is not what triggers the taxability of the excess.
The moment that TurboTax realizes that you have an excess (and assuming that the HSA contributions were made through your employer), TurboTax adds it back immediately to your Other Income on your 2022 return. Thus this action is not tied to the receiving of the actual check.
So, yes, because the original contribution was paid through your employer in 2022, the excess is added back to Other Income in 2022, so that you can pay income tax on it then. You will pay tax on the earnings only in tax year 2023.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
