This is confusing.u00a0 You did work in tax year 2011.u00a0 You received a 1099-MISC at the end of that year showing the amount you were paid, but you were not paid then.u00a0 The company sent you Copy B of the 1099-MISC and sent Copy A to the IRS.u00a0 When you received that 1099-MISC in the mail, you should have contacted the company and told them you were never paid and that your not going to report this income on your 1040s because you never received it.u00a0 The company needs to efile a correction and they can still efile a correction even in 2014.If you were paid in January of 2022. then you report that income at the end of the 2022 tax year on your 1040s.u00a0 The company needs to issue a 1099 as well because the IRS double checks that what the payer paid is the same as what the recipient received in that tax year.u00a0 The IRS double checks the 1099-MISC values with the 1040s.u00a0 My best advice is dont hope that everything just works itself out and goes away with time.u00a0 The IRS chases discrepancies and will start issuing fines. Contact the company.u00a0 Ask them to efile a correction.u00a0 Get a new Copy B issued for TY2022 showing the amount paid was $0.u00a0 Get a Copy B for TY2022 showing the actual amount paid.u00a0 When you efile a 1099 with the IRS, the company will receive a receipt.u00a0 Get a copy of that receipt.u00a0 If you dont follow up, eventually all of this go to the Under/Over Reporting Department at the IRS and they will start issuing fines.