If i file my taxes right now in such a way where i don't agree to withdraw the excess HSA employer contribution and pay the tax on my excess contribution ($980) and the 6% penalty on that 980$ . Then later suppose on April 5 , I change my mind and able to get that excess contribution back from the bank. Then can i declare that refund of excess contribution in 2017 return ? as I don't want to go through the hassle of filing the amended return for just $59.
