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After you file
Because you already added the excess to your wages in 2021, you do not have to enter the 1099-SA for 2022. You should keep a copy of it with notes of this just in case you get audited but as long as it was reported, you have no other adjustments. (The trustee cannot change the 1099-SA because technically the funds were disbursed in 2022.)
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‎February 22, 2023
7:48 PM