I live and work in the USA. My employer erroneously made an excessive employer contribution to my HSA, which was corrected within the same calendar year, specifically 2 days after the excessive contribution was made. Do I have to report it in my US tax forms (if so, how?) and/or will I get penalized?
Here are the details if needed:
I received the following email:
Hello Franck: You may have noticed some unexpected year-end transactions in your HealthEquity Health Savings Account (HSA). As you know, [employer name] makes a 2024 employer HSA contribution into accounts when you are enrolled in a qualified medical plan and eligible to receive contributions.
Due to an error on this year’s contribution file, contributions that were intended to be a 2024 HSA contribution, originally went into your account as a 2023 HSA contribution. These contributions went into your account on December 28, 2023. To correct the issue, HealthEquity removed the contribution from your HSA account on December 30, 2023, and then reapplied the funds as a 2024 contribution on January 2, 2024.
and here are the 2023 and 2024 HSA contributions:
The details of the HSA plan are on https://benefits.adobe.com/us/health-care/health-savings-account-hsa.