That additional information is helpful. Ordinarily, if the adjustment relates back to a prior year, then amending the prior year tax return is the preferred way to go. However, in your case, the IRS may consider the additional $1 per share as earned in 2022 because that amount has been included on your 2022 1099-B. Does your 1099-B provide any explanation that the additional $1 per share adjustment relates to the sales in 2021? If it does, then it would seem that you have a justification for reporting the additional $1 per share adjustment on your return for 2021 (and it would then be an amended 2021 return).
However, if there is no such explanation, then perhaps reporting the additional income in 2022, the year it was received, may be the better option. It appears the $1 per share adjustment represents additional gain, and thus, for 2022 you could report your cost basis as zero. Your holding period would relate back to your original purchase date, and therefore, it would appear that this gain would qualify as a long term capital gain.
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