LillyD2020, did you originally pay the dentist using a debit card associated with your HSA?
By "credit back" to you HSA, do you mean process a credit against that debit card?
Return to the HSA of a mistaken distribution is subject to the HSA accepting such a return of mistaken distribution. If the HSA custodian does accept the return of mistaken distribution, the HSA custodian must issue a corrected Form 1099-SA if one had already been issued that included the mistaken distribution.
