Medicare kicked in 10/2023. that means the allowable contributions for 2023 would be 75% of the maximum
since she had family overage in 2023 and she was over 55 a full year's contribution would have been 7750+1000(her being over 55) - no contribution for you for being over 55 - that requires you to have your own HSA. so the allowable max for 2023 is 75% of 8750 or 6562.50
if you were not on extension the excess had to be withdrawn by 4/15/2024. if not, then you would owe a 6% penalty on the excess. if these contributions were made personally there are no other tax consequences, However, if made through employer or employer matching contributions the excess is taxable income for 2023.
if you were on extension, since you timely withdrew the excess (May 2024) there would be no penalty but if the contributions were through her employer the excess would be taxable income.
there would be no penalty on the excess for 2024 since it was withdrawn by 5/2024. however, as in 2023 if these were through your employer the excess would be taxable income
the rules read income is reportable for the year withdrawn which would seem to indicate any income on the 2023 correction needed to be reported in 2023 while the 2024 income would be in 2024.
