You have no excess contribution for 2021. Because you did not complete the testing period for contributing under the last-month rule, you are simply subject to a 10% penalty for the months that you would not have been eligible to contribute for 2021 if it were not for the last-month rule. Apparently you were only an eligible individual for December 2021, meaning that you owe a 10%, $330 extra tax on the $3,300 contributed for January through November. Nothing can be done to change that.
Because you were only an eligible individual for the first six months of 2022, you have made an excess contribution of $1,825 for 2022. You must contact the HSA administrator to obtain a return of the $1,825. the will calculate the investment gain or loss attributable to the $1,825 and distribute to you the adjusted amount. If there is a gain, the gain will be taxable on your 2023 tax return when you receive the code-2 2023 Form 1099-SA.
