Under the tax code, only actual excess contributions are permitted to be returned. Had you requested a return of $184 of contributions, the distribution would have been $186.01 including the $2.01 of attributable income. The difference of $50.54 (which rounds to $51) is technically a regular distribution despite what is reported on the Form 1099-SA.
The best way to deal with this would be to ask the HSA custodian to correct the reporting by issuing a corrected code-2 Form 1099-SA showing $186.01 in box 1 and $2.01 in box 2, and also issue a code-1 Form 1099-SA showing a $50.54 regular distribution (or correct an already issued code-1 Form 1099-SA by adding $50.54). An alternative would be to see if the HSA custodian would accept a return of mistaken distribution in the amount of $50.54 and just correct the code-2 Form 1099-SA without issuing a Form 1099-SA reporting a distribution of $50.54. Absent that, you would probably have to enter the two "corrected" Forms 1099-SA as if you had received them, then printing an mail your tax return with explanation as to why you split the code-2 Form 1099-SA into one with code 2 and another with code 1.
