As I understand it, the distribution from the IRA occurred in January 2024, so nothing about the IRA distribution and rollover goes on your 2023 tax return. The only thing that you'll report on your 2023 tax return is the amount deposited into the HSA as a 2023 HSA contribution. The IRA distribution and rollover will be reported on your 2024 tax return.
Make sure that the HSA custodian recorded the deposit as a 2023 HSA contribution and not a 2024 HSA contribution. With no specific instruction to treat the contribution made in 2024 as a 2023 contribution, the HSA custodian is required to treat a deposit made in 2024 as a 2024 contribution. If they recorded it as a 2024 contribution, the deadline for them to correct their records is April 15, 2024.
