"Box 2 - any earnings on that excess while it was in the HSA"
"Only the Box 2 amount is added to Other Income, as it should be."
Since I’ve already entered the earning on the 2024 HSA excess contribution in the 2024 tax return, if I were to enter the same earning (assuming 1099-SA I’ll receive in Feb 2026 has the same earning amount as I reported in the 2024 return) as Other Income in the 2025 return, that earning would be double taxed (in both the 2024 and 2025 returns). That’s why I’m asking for advice on how to handle that earning part in the 1099-SA next year. Thanks!
