Given just this fact pattern I would do the following 1. Do nothing for 2022 your tax return is correct. 2. If you have NOT filed 2022 then include the 1099 on your return as income and include an other expense line item that says income claimed on 2022 tax return for the same amount so they net out to 0.00 3. If you have filed the 2022 return then I would not do anything at the moment the cost doesnu2019t seem worth it. Just let the IRS do its thing. If your income is lower than the total 1099s they received then they will generate a notice that you can then respond to explaining the timing difference. If your income you reported was higher than the total 1099s that they received then no notice will probably be generated.