Thanks for the correction. However, that assumes the employer told the HSA bank that it was a 2022 contribution. If so, that would be reflected on form 5498 for 2022, which @chuckywang should download and double-check. And it the $300 is not recorded on the 2022 form 8889, does the taxpayer have to amend their 2022 return?
I assume that if the employer failed to tell the bank that it was a late 2022 contribution, and the HSA bank recorded it as a 2023 contribution, the rest of my answer would apply?
