Some clarification:
The 1099-SA will come into play in 2025, because the HSA custodian is withdrawing the excess contribution NOW.
He filed his 2024 tax return already, paying the $1 excise tax on the excess contribution, because the excess remained in the HSA through 2024.
He will file his amended 2023 return soon, to remove the ineligible contribution from Form 8889 and to pay the $1 excess tax for 2023, as well.
When the 2025 tax year rolls around, he will see how the HSA custodian coded the withdrawal on the 1099-SA & go from there.
