For 2023, by the end of the year, you had no excess - if it was all withdrawn. You do have "other income" to claim on your return for the excess removed.
When you have an excess, you have a penalty. So, the correct thing to do is amend 2021 and 2022 to include the excess and pay the penalties. The penalties continue until the excess is gone.
About Form 8889, Health Savings Accounts states:
Excess Contributions You Make
To figure your excess contributions (including those made on your behalf), subtract your deductible contributions (line 13) from your actual contributions (line 2). However, you can withdraw some or all of your excess contributions for 2023 and they will be treated as if they had not been contributed if:
You make the withdrawal by the due date, including extensions, of your 2023 tax return (but see the Note under Excess Employer Contributions, later);
You do not claim a deduction for the amount of the withdrawn contributions; and
You also withdraw any income earned on the withdrawn contributions and include the earnings in “Other income” on your tax return for the year you withdraw the contributions and earnings.
Deducting an Excess Contribution in a Later Year
You may be able to deduct excess contributions for previous years that are still in your HSA. The excess contributions you can deduct in the current year is the lesser of the following two amounts.
Your maximum HSA contribution limit for the year minus any amounts contributed to your HSA for the year.
The total excess contributions in your HSA at the beginning of the year.
Any excess contribution remaining at the end of the tax year is subject to the additional tax. See Form 5329.
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