My businesses medical plan year begins Nov 1. I have an employee who was contributing to an HSA plan in 2021. In November '21, she changed plans to a non-HSA plan but we allowed her to continue to contribute to her HSA through the end of '21. The amount in error of the contribution is $50 (from Nov '21 - Dec '21). What is the best way to handle this? Do we reissue a 1099-SA for 2021? Does the employee need to file an amended tax return?
