OK.
The HSA custodian is going to give his money back as a "Correction for a previous individual contribution", and send him a check for $13.
There is no contribution in 2023, so no excess to worry about. The $13 is no longer in his HSA, right?
Hmmn, this means that if the employer succeeds in doing to return of the mistaken contribution, then your son will need to amend his 2023 return.
He will go through the HSA interview, which will change the entries on the 8889. Please do not make entries on the 8889 yourself (or himself), because that causes errors, negates the Tax Accuracy Guarantee and often makes it impossible to e-file.
Did he get a 1099-SA in 2023 for 2024 for this $13? He should have. He should enter this 2023 distribution on his 2024 return. Since I assume it was for qualified medical expenses, it will not cost him anything except to force the creation of an 8889 for 2024.
NOTE: when a taxpayer has an HSA but does not have any HDHP coverage, then in the Review TurboTax gets confused and wonders why the taxpayer is in the HSA review when he/she does not have any HDHP coverage. So in the Review, TurboTax insists on knowing which type of HDHP the taxpayer has.
If the taxpayer correctly said that they did not have any HDHP coverage, then the numbers on the 8889 will be correct. Therefore when the taxpayer gets hung up on this question in the Review (enter Self or Family on line 1), just enter either one - it won't matter since the numbers are already correct with no HDHP reported earlier.
P.S. You do not have to wait to file your 2024 return until the 2023 is amended. Just file your 2024 return and do the 2023 when you get around to it.
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