To expand slightly on dmertz's always excellent answer: you have two different examples of excess HSA contributions. In the first case, the $20 has to be added back to income, whereas in the second case, as dmertz says, the excess $300 is simply not reported as an adjustment on Schedule 1 (1040), line 13.
Note that TurboTax handles both of these cases automatically, so please do not attempt to report either item manually on your return.
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