If you filed your tax return by April 15, 2024 or requested a filing extension by April 15, 2024, the deadline to obtain a return of the excess contribution before the due date of your tax return and avoid any penalty.
If you truly have made an excess contribution, have missed the April 15 deadline because you did not file your tax return or request a filing extension by April 15, and will not be able to apply the excess as part of an HSA contribution for 2024, resolving the excess is done by making a regular HSA distribution equal to the amount of the excess without any adjustment for investment gains and make that amount taxable by not claiming it as having been used for medical expenses. A regular taxable distribution is also subject to an additional 20% penalty if you are under age 65 at the time of the distribution.
