You can't withdraw the $1000 from 2022 as a "removal of excess contribution." It is too late to use that procedure for tax year 2022.
You have an excess of $308 for 2023. What you can do is remove $1308 from 2023 as "removal of excess contribution." That will allow the $1000 excess from 2022 to be "used up."
HSA accounts are individual. Your tax return will have 2 copies of form 8889 , one for each of you, and mostly the numbers are separate (except for the coordinated limit of $7750.) Your total excess is $1308, but because you did not have an HSA in 2022, the most you can remove from your personal account is your 2023 contribution of $1283, that leaves an excess of $25, that can only be removed from your spouse's account. To put it another way, you could remove the entire $1308 from your spouse's account. Or you can divide the removal, but only $1283 can be divided, and $25 can only be removed from your spouse's account.
You need to tell Turbotax that you will also remove $25 from your spouse's account. Go back into the interview and access your spouse's 1099-SA entry so that you are working on his form 8889 instead of yours.
"In 2024's tax return: report the above as income as additional income with the 1099-sa the banks would issue us"
No. The removal of excess contributions is added back to your taxable income for 2023, Turbotax does this automatically. You must also add back any income (investments or interest) from the HSA that was attributable to the excess contributions--even though the interest is physically paid to you in 2024, it is 2023 income. This might only be a few dollars, depending on the interest rate. I don't recall if this is part of the HSA interview, if not, enter it as bank interest not reported on a 1099-INT. When you contact the bank about the "removal of excess contribution" procedure, they should automatically calculate this and add it to your payment.
These actions will clear the 2022 excess resulting in no further penalties and you have the full limit available for 2024.
