HSA excess contribution

celloman

My employer included all HSA contributions in box 12 on my W2, including some excess which was removed a day before the end of the tax year (Dec 2024). They later sent a corrected W2 which included the withdrawn HSA excess contribution in box 1 Wages. Should I include the HSA excess from box 1 or box 12 on the W2? If I include both places (going through the FreeTaxUSA interface where I report removing the excess), this amount of money will be double counted/taxed as wage income and other income in Box 8.