Thank you. So, just to confirm, HSA custodians don't report losses on excess contributions to the IRS, and if there are no earnings reported on my spouse's 2023 1099-SA box 2, this scenario won't necessarily raise red flags with the agency. In the end, it's somewhat fortunate that the 2022 HSA excess contributions incurred a loss, else we would now have to calculate and request withdrawal of earnings on a 2022 excess contribution that my spouse withdrew in April 2023, or eight months ago.
Many thanks.
