I heard back from my HSA custodian regarding my excess contribution for 2019 returned in 2020. Like you said, they confirmed I would not get the related 1099 form until next year (2020 form). However, they mentioned it would be a 1099-R, not 1099-SA code 2 as you describe. As you say, I hope and don't think the IRS would cause problem for the amount distributed being larger than the amount of the excess, especially for such a small amount of $130 discrepancy, and especially if I pay tax on it for year 2020.
I did not get the chance yet to see in TurboTax the outcome for entering a $130 portion of my 2019 code-1 1099-SA in order to fix my 2018 $130 over-contribution.
I will update you when/if I solve this.
Thank you again @dmertz for your very valuable feedback.
