What did you report on your 2021 tax return? Did you omit the W-2 or did you include it?
While you are technically correct that wages paid in 2022 should be reported on the 2022 W-2, even if the work was performed in 2021, this may be a case where it is better to leave well enough alone.
If you reported the W-2 in 2021, then you have to do two things. First, you have to file an amended 2021 return to remove the W-2 and the wages. Second, you have to file a 2022 return that uses the procedure noted above to file a “substitute W-2“ that combines the information from the 2021 and 2022 W-2s. You will almost certainly get a demand letter from the IRS asking you to pay taxes on the reported 2021 wages. You would have to then file an answer explaining the situation and hope they take that as sufficient.
if you omitted the 2021 W-2 last year, then the only thing you have to do is use the substitute W-2 procedure this year. However, you should expect to eventually get a demand letter from the IRS for 2021, and you will have to reply with an explanation.
depending on your situation, it might not change your tax or refund if you reported the 2021 income in 2021 or 2022. For that reason, if you already reported the income on your 2021 return, it might be easier to leave well enough alone and file the 2022 W-2 as is. Of course, if you think it will make a difference, or if you insist on being legally correct, you can go ahead and file using the correct procedure.
