Thank you @dmertz for the clarifying questions.
I have actually been HSA eligible since 2020, continuously till the present. My HDHP plan was for self only.
For 2021, I was under 55, so my contribution limits was $3,600 but my employer contributes $700 so my employee contribution was $2,900.
Not aware that I can deduct HSA contribution, I did not do so for 2020 and 2021 filing. When I became aware of such option in 2022, I tried to amend my 2021 return manually (it was too late to amend the 2020 return). However, I should have just deducted $1,000 of my contribution, but instead I deducted my entire $2,900 contribution. So I think that's what the IRS flagged as my excess contribution of $1,900, although the notice said it was excess contribution for 2022.
I only became aware of excess contribution (arising from the amended 2021 return) which IRS is counting towards my 2022 return after the tax deadline of Apr 15, 2023. The notice only mentioned the excise tax, not about taking off the excess. So I still maxed my 2023 contribution of $3,650. The excess $1,900 from 2022, which remained unwithdrawn up to now, is counted as prior year excess so cannot be withdrawn now, per TT interactive help.
So that's my question, how to resolve the excess contribution arising from incorrectly amended 2021 returns that's being counted as excess contribution in 2022.
Thanks.
