Have similar situations. Could you confirm that because I already paid taxes on excess contributions to HSA in prior years (excess contribution was included in income), I would be able to deduct my HSA excess contribution on sch 1 in 2021 as adjustment to income (HSA deduction)? Basically my excess contribution from prior years would not only be eliminated by not contributing to HSA in 2021 but also would be tax deductible in 2021 because I already paid taxes on it?
