First, the HSA belongs to the individual, not to the employer. This means that there is no reason each of the spouses can't have an HSA, if you each have qualifying HDHP coverage.
The big issue is that even if you have two HSAs, there is only one annual HSA contribution limit if either spouse has Family HDHP coverage, so you have to make sure that the aggregate of HSA contributions for all HSAs don't exceed the Family contribution limit.
"The W2 shows a contribution of $140 " - this is the amount that was contributed through the employer in 2019, whether by the employer or by your spouse through payroll deduction.
"but the account indicates an employee contribution of $330." Did you mean "employee" or "employer"? Did your spouse make any direct contributions to the HSA? Or is it possible that this $330 reflects additional contributions made through the employer in 2020?
"Interests were 1c." Interests? Do you mean the earnings?
"1. Since the $140 are in the W2 but we requested a excess refund and got it back in February 2020, should we indicate she contributed the $140 in the W2 in the 2019 declaration or just omit the $140 deduction from the W2?" What did you actually tell the HSA custodian, that you wanted the withdrawal of excess contributions? Or did you tell the custodian to close the account and to send you all the money? There is a big difference here. If indeed her employer contributed $140 in 2019, then leave her W-2 alone - it is correct.
"2. If we enter the $140 from the W2, should we declare the $310 excess contribution refund in the 2019 or 2020? If 2019, how in turbotax?" You don't tell TurboTax that you withdrew a contribution - instead you should wait until TurboTax tells you. But it's too late now. That is, you can't withdrew excess contributions unless you in fact had some excess contributions
The problem is that HSAs are not general purpose savings accounts that you can add money to and take money out of willy-nilly.
"3. In regard to the difference between the $310 and the $140 in the W2, how should that difference be treated? Is there a split between 2019 and 2020 to declare the refund?" This depends. Did TurboTax actually tell you that you had excess contributions? If not, then the $330 was a distribution not for qualified medical expenses, and you will owe income tax on it as well as a 20% penalty.
"4. Are we supposed to get any form before April about the excess contribution refund?" You may get a form 1099-SA. This may report the distribution. However, how it reports it depends on whether or not the HSA custodian thought it was a withdrawal of excess contributions or not.
Please answer the questions in bold above, and let's see if we can straighten this out.
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