**No, you *cannot* simply withdraw (non-excess) HSA contributions**, you will owe a 20% fee (in addition to the due taxes); It doesn't matter if it is the same year. Source: IRS ([Notice 2004-50](https://www.irs.gov/pub/irs-drop/n-04-50.pdf) Q&A 35) > Q-35. May an individual who has not made excess HSA contributions > treat a distribution from an HSA other than for qualified medical > expenses as the withdrawal of excess HSA contributions? > >A-35. No. This > withdrawal is deemed a withdrawal for non-qualified medical expenses > and includable in the individual’s gross income under section > 223(f)(2). (The additional tax under section 223(f)(4) also applies, > unless otherwise excepted). The only exceptions for the 20% fee are when you turn 65, become disabled, or die.