Which of the following statements is true regarding excess Health Savings Account (HSA) contributions?
A) Excess HSA contributions may be removed, without penalty, by the due date of the tax return, including extensions.
B) Excess HSA contributions can only be resolved by the taxpayer's employer.
C) There is no effect on income tax.
D) Excess HSA contributions can be rolled into the following year's contributions by completing Form 2121.
