Just as an add-on, when you asked for the "return of excess contributions", the normal response of the HSA administrator will be to
- Send you a check for the excess amount.
- NOT send you a new or corrected 1099-SA for this year.
- Will send you a 1099-SA early next year reporting the excess contributions and its earnings, with a distribution code of '2' instead of '1' (normal).
The result when you enter this 1099-SA next year (for the 2018 tax return) will be that the box 1 gross distributions will be ignored (because you paid tax on it in 2017) and that the earnings will be added to Line 21 (Other Income) of the 1040.
