@JRYNCHEK wrote:
My HSA plan administrator has a "Distribution of Excess Contribution" form not a "Mistaken Distribution" form.
Is the "Distribution of Excess Contribution" form the same as the "Mistaken Distribution" from? Will both these forms solve my issue of a refunded payment that makes my gross distribution in inaccurate on my 1099-SA tax form?
No, the forms are not the same. "Distribution of Excess Contribution" would be used if you contributed too much and need the excess distributed (paid) back to you. "Mistaken Distribution" is used when you withdraw too much (more than your actual medical expenses) and need to send it back. It might also be called "Distribution Reversal".
You can only reverse a distribution in the same calendar year. If you got a reimbursement for an overcharged medical expense that you paid from the HSA in a prior year, you can't return or reverse the distribution. You would instead report the reimbursement check as a "taxable recovery" on your tax return, that's a type of miscellaneous taxable income, because it represents a reimbursement of a previously tax-free item, the reimbursement is taxable.
