As you probably know, even after you lose the eligibility to contribute to your HSA (no HDHP or conflicting coverage like Medicare), you can still take distributions from the HSA until the HSA is exhausted.
That is, your HSA is independent of the HDHP.
In the HSA interview, show that she has an HSA (she still does) and enter the 1099-SA information.
You will answer that she was not in an HDHP for any month in the current tax year.
Since she did not make any contributions in the current tax year, she won't have any excess contributions.
The form 8889 reporting on her HSA activities will be completed and added to the return.
[Edited 3/17/2020 4:33 pm CDT - made year neutral]
