1) As some user suggested in the reply chain, take a non-qualifying distribution of the excess amount such that 20% tax is assessed on that amount.
(OR)
2) If you have a HDHP in the current year, make sure your HSA contribution is less by at least $100 (your excess amount) than the maximum contribution limit so that it is adjusted automatically in the contribution limit for the year. That is, in form 5329 line 42 you will enter $100 (carry-on from previous year return), line 43 will be $100 (max contribution 7200 minus your total contribution 7100, let's say). So, line 48 becomes zero. Hence, from next year your line 42 is zero.
