On January 1, 2023 my wife told the hospital she works at that she was going to perdiem and going on Medicare. She had contributed $8,299.88 to her HSA account. This is what her 1099 form & W2 form show. The hospital said she had an excess of $3,980.70 she needed to take out and that was done on January 12, 2023. How do we declare the added income from this modification so it is included in our taxes for 2022?
