Thank you for the answer and link to the publication, it helps. However, my HSA custodian cannot change HSA account to other type and don't know protocol for reporting to IRS about this situation of error. They would only provide withdrawal form and to mark reason for withdrawal. List of reason has nothing about mistaken contribution or open account in error or anything related. The only option that seems good is withdrawal of excess contribution after deadline, which will give report form 1099-SA with code 2. Is this the right option to report to IRS by bank? Thank you
