Before anyone does a lot of work on this, I calculated the earnings on the excess contributions using the formula in this thread. Earnings on the excess contributions at the time of removal are negative ($0.15) based on the cash account in the HRA. If I calculate on the combined HSA balance of the investment account plus the cash account, the earnings are also negative ($195). I believe all that's necessary now is to save my calculations, should there be any question in the future. There will be no earnings reported in 2023 for the 2022 excess contributions. Does this sound right?
