In 2020 my insurance changed mid-year to a non-high deductible plan, and I accidentally made an excess contribution when funding my HSA, about $200.
When doing my 2020 taxes, I caught the error, and requested a distribution for that amount from my HSA account before the tax filing deadline (Feb 2021). Unfortunately, when I requested the distribution, I failed to flag it as an excess contribution distribution with the HSA provider (Fidelity).
So this year, I got a 1099-SA from Fidelity showing my 2021 excess contribution withdrawal, but it is categorized as a regular distribution. I called Fidelity's support to see if they could correct the form, but they told me that since it actually applied to the 2020 tax year, it was too late for them to do anything.
Should I just change the 2021 1099-SA when filing to the correct distribution code? I think mechanically all the right things happened, other than there was a clerical error when classifying the distribution. The other part that could be relevant is the money was invested while in the account, so there might be some earnings on the excess contributions that I need to calculate/report.
Thanks!
