The 1099-SA will come into play in 2025, because the HSA custodian is withdrawing the excess contribution NOW.
Just to be clear (I can't remember if I said it already in this thread), the 1099-SA for the withdrawal of excess contributions is normally entered the year after the initial excess,
That is, if the withdrawal is happening now in 2025, the HSA custodian will send you the 1099-SA at any time before the tax due date for tax year 2025 in early 2026. This is because the earnings generally span more than one tax year, so they are reported in the latter tax year.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
