did you e-file? I ask because if all the HSA questions in TT were answered correctly, TT would have picked up the excess and unless dealt with properly would not allow e-filing and form 5329 would have been completed automatically to reflect the penalty.
if for some reason didn't happen you need to file an amended return to reflect the excess contribution.
assuming the HSA is reported on a w-2, the excess and any earnings thereon are taxable income in 2019 + a 6% penalty.
Deducting an excess contribution in a later year.
You may be able to deduct excess contributions for previous years that are still in your HSA. The excess contribution you can deduct for the current year is the lesser of the
following two amounts.
• Your maximum HSA contribution limit for the year minus any amounts contributed to your HSA for the year.
• The total excess contributions in your HSA at the beginning of the year.
Amounts contributed for the year include contributions
by you, your employer, and any other person. They also
include any qualified HSA funding distribution made to
your HSA. Any excess contribution remaining at the end
of a tax year is subject to the excise tax
