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Retirement tax questions
In this case you need to obtain a return of excess contribution from the HSA by the due date of your tax return to avoid an excess contribution penalty for the HSA contribution. You would also not report the distribution as having been deposited into an HSA so that you are not subject to any of the potential penalties associated with an HSA Funding Distribution.
As far avoiding the early-distribution penalty, if the distribution from the IRA occurred less than 60 days ago you are still within the rollover window and the distribution can be rolled over provided it does not violate the rule prohibiting rollover of no more than one rollover in 365 days. Otherwise, the only way that I can see that happening is if you can roll the money back into the IRA by using self-certification under Revenue Procedure 2016-47 that the distribution would qualify for a waiver of the 60-day rollover deadline. However, I don't see any listed reason in Rev. Proc. 2016-14 that would apply to this situation. Reason 3.02(2)(c) refers to the money having been deposited into an account that was mistakenly thought to be an eligible retirement plan, but an HSA is not a retirement plan. This would still be subject to the one-per-365-days rollover limitation.