For the excess contributions made for 2025, you have until the due date of your 2025 tax return, including extensions, to request and obtain an explicit return of the excess contribution.
With regard to an excess contribution made for 2024, it's too late to request a return of excess contribution before the due date of your 2024 tax return. If there was an excess contribution for 2024, your 2024 tax return should already have included Form 5329 to show this excess contribution and pay the penalty and on Schedule 1 include the excess as income if deducted from your wages or not deduct the excess if you personally deposited the contribution. If your filed 2024 tax return does not reflect the excess contribution, you need to amend your 2024 tax return.
With regard to an 2024 excess carrying forward, this would again be subject to a 6% penalty on your 2025 tax return unless you obtain an ordinary distribution from the HSA and make it taxable (and potentially subject to a 20% early-distribution penalty) by not applying it to qualified medical expenses. If it would be subject to the 20% early-distribution penalty and you will be eligible to apply the excess as part of your HSA contribution for 2026, it would be better to just pay the 6% penalty for 2025 and reduce your new 2026 HSA contributions so as to absorb the excess toward part of your 2026 contribution limit and deduct it on your 2026 Schedule 1.
