"If you fail to remain an eligible individual during this period,..., you will have to include in income the total contributions made that would not have been made except for the last-month rule."
But since you didn't create your HSA until January 1, 2021, you couldn't have made any HSA contributions in 2020, hence could not have over-contributed because of the last month rule.
Think about the underlined part...if you didn't make any contributions more than you would have without the last-month rule, then your have no income to add and no 10% penalty.
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