First, I'm confused because $1100 of contributions is nowhere near the limit unless you simply weren't eligible. Are you abbreviating your story in some other way? What were your actual contributions?
Second, I would say that you need to act according to what really happened, even if the paperwork is wrong. You should make every effort to correct the paperwork, and if audited, you have an opportunity to explain (provided you have kept good records, including copies of your attempts to correct the record.)
Third, you don't actually owe a penalty if you spent the money in the account. Or more specifically the penalty is 6% of the excess contribution or 6% of the account balance, whichever is lower.
Fourth, if you contributed by payroll deduction, make sure you don't also list separate contributions. Your payroll deductions on your W-2 should include both employer money and your own contributions from voluntary salary reduction. You don't list your own workplace contributions separately, that can cause a false "over limit" condition.
So let's look at the facts.
1. How much was actually contributed by employer #1, via payroll deduction, including both employer money AND your own voluntary salary reduction?
2. How much does the HSA bank record employer #1 as contributing?
3. What does your W-2 from employer 1 have in box 12 with code W?
4. How much was actually contributed by employer #1, via payroll deduction, including both employer money AND your own voluntary salary reduction?
5. How much does the HSA bank record employer #2 as contributing?
6. What does your W-2 from employer #2 say?
7. Were you enrolled in an HSA-eligible insurance plan for the entire year? Or, were you enrolled in an HSa-eligible insurance plan on 12/1/24 with plans to remain enrolled for all of 2025?
8. Did you make any extra, out of pocket contributions directly to the HSA bank, not via payroll, and if so, how much?
