Let’s reset the situation as we are still not on the same page.
1. The withdrawal from his HSA is in process now, so it will be completed in 2025.
2. The immediate issue is his 2024 Tax Return. On which line of Form 5329 does he report the $13 excess HSA made by him directly in 2023? Would it be on ‘Line 42: Enter the excess contributions from line 48 of your Form 5329’. This seems like the right place, but given he has not amended his 2023 tax return yet, technically there is no Form 5329 for 2023. Do you see the dilemma? He doesn’t want to have to revise his 2024 tax return in order pay the 6% tax he owes in 2024. He ought to be able to pay it now.
3. He will amend his 2023 Tax Return after filing his 2024 Tax Return.
