dmertz
Level 15

Deductions & credits

Also, since this must be a normal distribution reported with code 1 on the 2019 Form 1099-SA to be able to resolve the 2017 excess, you must indicate that the amount of the excess was not used for qualified medical expense to cause it to appear on line 8 of Schedule 1, otherwise the distribution does not resolve the excess in your HSA.

 

Both the distribution of the excess and any distributions used for medical expenses will be combined on a single Form 1099-SA.  As far as the HSA custodian is concerned, these are all normal distributions.