i suppose since you no longer work for the employer it could be regarded as a gift so as not to be taxable income. but since you got the money back - no deduction for 2022. if you qualify you could put the money back right now to get a 2023 deduction. warning if you're on medicare or another nonhigh deductible health plan, or not covered by a health plan you don't qualify for an HSA contribution for any month not covered solely by HDHP.
