1. The $6,75 of earnings (rounded to $7) will be reported on your 2021 tax return when you enter into 2021 TurboTax the code 2 Form 1099-SA that you receive near the end of January 2022.
2. No, there will not be any corrected forms issued by the HSA administrator. The code 2 Form 1099-SA will report the return of the excess contribution to corroborate your reporting of a lower amount of contribution on your 2020 tax return than is reflected on your Form(s) 5498-SA.
