A distribution in 2024 to correct an excess contribution made for 2022 must be a regular distribution, reported with code 1 on a 2024 Form 1099-SA, and not claimed as used for medical expenses.
However, I think that you might be correct that HealthEquity will mistakenly issue a Form 1099-SA with code 2, I think I've heard of them making this mistake before. To avoid confusion, it probably would have been better to have just requested a regular distribution instead of mentioning to them anything about an excess contribution.
