The statute of limitations on a particular tax return is three years, or six years if the deficiency is more than 25% of your tax bill, or forever if the IRS alleges deliberate fraud. However, if you have an ongoing excess that is never corrected, then every tax return will be wrong, meaning that as a practical matter, the statute of limitations on this mistake will never run out.
furthermore, if you had an excess in 2022 and 2023, and you think you have resolved it by being eligible for an HSA in 2024 and not contributing up to your limit, the problem is not actually resolved unless you report it on your tax return in writing to show that it is resolved. In other words, nothing that you do counts with the IRS unless you put it in writing and sign your name to it.
I can’t guarantee that you will be financially penalized if you don’t file the amended return and pay the penalty, but I can’t in good conscience, offer any other suggestion than you should follow the regulations.
