Great. So completing the 5329 line 42 & beyond to pay the 6% excise tax ($1 rounded up on his minor excess) should take care of this issue on the 2024 return. I assume there is no need to file Form 8889 with his 2024 return because he had $0 contributions as shown on his 2024 5498-SA & $0 distributions as well, so he did not receive a 2024 1099-SA.
