"perhaps someone will update us on this" - @dmertz you are just who I was thinking of 😉
Lacking the OP's ability to convince the original HSA custodian to reopen the HSA and accept the mistaken distribution, am I correct in thinking that applying as much of the refund as possible to current and prior qualifying medical expenses is about the only way to avoid declaring the refund as income at the end of tax year 2019?
