You should have done a return of excess contribution. That could have been done as late as July 15, 2020, for an excess contribution made in 2019. As far as the IRS is concerned, you made an illegal contribution in 2019 and you have a withdrawal for 2020. If you don’t do something with the 1099-SA form, the IRS will assess tax on it and send you a bill.
@dmertz what do you think?
