You are charged the 6% "excise tax" (the penalty) ONLY on any amount of the excess HSA contribution that you carry over to the next year. If you withdraw the entire amount of the excess when you do your return, then there is no carryover and no penalty.
NOTE: when you are asked on your 2025 return in early 2026 if you "overfunded" your prior year HSA, answer NO, because the question really wants to know if you carried over any excess. If you withdraw the entire excess, you "cured" the excess and can just say no.
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