Not entirely sure how, but between pass-through contributions, payroll deductions, and a manual contribution at the beginning of last year that was supposed to cover the gap caused by the inability to elect contributions that weren't an even dollar amount, we ended up contributing a total of $7200.08 to our HSA for tax year 2021, when the limit is $7200. We got a letter from the HSA informing us of this mistake, and telling us to correct it or face a penalty (of some percentage of the overcontribution, can't remember exactly what, but on 8¢, any percentage under four figures is meaningless).
It seems like a royal pain to undo this contribution. I was planning to just pay the penalty. But it turns out I can't report the overage, because all numbers on taxes are rounded off to the nearest dollar, and you can't report an overage of $0.
What's going to happen if I just ignore this? Will someone eventually come after me for taxes, penalties and interest due on my overcontribution of 8¢?