If the HSA administrator included the mistaken distribution in box 1 of your 2022 Form 1099-SA and they accept a return of the mistaken distribution, the HSA administrator must issue a corrected Form 2022 1099-R, reducing the amount in box 1 by the amount of the mistaken distribution returned.
From the instructions for Form 1099-SA in regard to the custodian accepting a return of mistaken distribution:
"Do not report the mistaken distribution on Form 1099-SA. Correct any filed Form 1099-SA with the IRS and the account beneficiary as soon as you become aware of the error."
