I failed the 12 month rule, so have an excess HSA contribution of 429.00 for 2024. The funds were actually contributed between Jan and April 2025, if that matters. I submitted a removal of excess HSA funds in February 2026, and am having them redeposited and credited for 2025. I understand that the 429.00 will become income on my 2025 taxes, and will pay the penalties. What I'm not sure of is what to do next. Do I have to amend my 2024 taxes? I'm not sure how to let the IRS know that I've removed the excess contribution so that I don't have to keep paying the penalty year after year.
