in 2022, were the HSA contributions through your employer, then if you indicated the withdrawal was done by 4/15/2023 , the withdrawal would be taxed in 2022 while the income is taxed in 2023. on the other hand, if these were personal contributions (not through your employer) and you indicated they were withdrawn by 4/15/2023 since you got no deduction for the excess so there is no income or penalties from withdrawing that excess. you would only be taxed on the income.
