@rarrjess
Because personal income taxes are on a “cash basis” and the deposit was made in 2022, I think you have to deal with it as a 2022 deposit, even though it was “earned” in 2021.
I would like to know if @dmertz thinks there’s another way to view this.
As a 2022 deposit and you don’t have an HDHP in 2022, it is considered “excess”. You need to complete form 8889 and you will need to pay a 6% penalty on the excess deposit, unless you spent your HSA and don’t have a balance.
