If you had an excess contribution to your HSA in 2023 and you did not withdraw it before the due date of your return, you can enter it as a deduction on your 2024 return.
As you go through the Deductions and Credits > Medical > 1099-SA, HSA, MSA section of your return to verify that you are qualified to make an HSA contribution, there will be a question that asks 'Did you overfund your HSA in 2023?' If you answer 'yes' to that question, then you can enter the amount from your 2023 Form 5329 line 28 so that it can be deducted as a 2024 contribution to the HSA.
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