Each year's corrective distribution is determined separately.
The excess contribution for 2021 must be corrected by obtaining a regular distribution of $475.01, made taxable by not applying it to nay medical expenses. This distribution will also be subject to a 20% penalty for distribution before age 65.
As long as you filed your 2022 tax return or obtained a filing extension by the regular filing deadline for your 2022 tax return, you have until October 16, 2022 to obtain a return of excess contribution. CFR 1.408-11 details the process for calculating the attributable gain of loss that must accompany the distribution. The calculation period begins on the date that you first made a 2022 HSA contribution and ends on the date of the corrective distribution. Normally the custodian should be doing the gain/loss calculation because the account value can fluctuate, but if your account is presently invested in a way that that value does not fluctuate, you can do the calculation yourself. Note that the calculation is based on the overall value and performance in the account, not on the value of any particular investment in the account.
You can similarly obtain a return of the excess contribution for 2023 because it is well before the due date of your 2023 tax return.
I'm not sure, but the gain/loss calculations will vary a bit depending on whether you obtain the $475.01 distribution before or after the returns of the 2022 and 2023 excess contributions, so you might want to do the calculation both ways.
