Sadly, the HSA custodian does have the option to accept your report for dealing with a Mistaken Distribution, as IRS Notice 2004-50 strongly suggests.
If you look at Questions 37 and 76, you will see that it is optional for the HSA custodian to accept the request for a Mistaken Distribution (which is why I suggested that you grovel, if need be), but the custodian could accept your statement that the distribution was a mistake, as it clearly was. I don't see anything that suggests that the return of an excess contribution withdrawal is "irrevocable". It's only their policy, not the IRS's that makes it so.
OK, to your point. Since you have not filed your 2024 return yet and since it is before April 15th, if you go ahead and contribute $4,150 now, you will have created the excess of $7,800 for 2024. Now you could argue that you can withdraw $4,150 (all that TurboTax will allow anyway) - which you already have and have the 1099-SA to show for it.
Then, the residual $3,650 will carry over to 2025, and you already understand that you will limit your HSA contributions in 2025 to enable the carryover to be used up.
I can't say that this is the "right" way, but because much of what is done in HSA processing is on an annual basis, had you made the contribution first and withdrew the excess second (i.e., the "normal" way), you would have ended up with exactly the same paperwork.
So, it's your choice. If they catch on to this and audit you, then you MAY be forced to declare what actually happened (i.e., the 1099-SA was actually a distribution for nonmedical expenses subject to the 20% penalty). But if it is a chance that you want to take, then do what you suggested - contribute another $4,150 NOW, and enter it into TurboTax now as a personal contribution, to trigger the excess warning of $7,800.
@dmertz do you have a thought on this?
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