Most taxpayers contribute to their HSA through their employer (see code W in box 12 on your W-2).
The code W amount includes both your employer's contributions and your contributions through payroll deduction.
The code W amount is removed from Wages in boxes 1, 3, and 5 before the W-2 is printed.
Since the excess amount is not deductible, this amount of the excess has to be added back to Other Income because it was already removed from federal income and now we realize that the excess should not have been.
This happens whether or not you carry over the excess to the next year.
You may be able to deduct it in 2020 (if you reduce your other HSA contributions), you just can't deduct it in 2019.
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