USA General 1099 processing period

[Prep10]

Client just recently found a misplaced 1099 from 2021 that wasn't provided at the time we prepared their 2021 return. We'll do an amend on this but generally could IRS still be processing 1099s from 2021 or have they moved on to only processing 2022 now?

We or client never received correspondence from IRS on this 1099.

 

[kirby]

Note that client by tax law is supposed to report income whether or not they get a 1099. Anyway, notices from IRS about 1099 might still come in related to 2021.