Before Mar. 2020, I worked at a restaurant. My boss didn’t pay me the salary of 2019.
At Jan. 2020, they gave me
W-2 , but I did not receive the paycheck up to Mar. 2020. In Feb. 2020, I filled in 1040 Form, and paid the tax to IRS according to W-2. In May, 2020, the restaurant filed for bankruptcy, the boss could not pay me the payroll of 2019 anymore. In 2022, the court has finished this restaurant bankruptcy case, and I received the payroll of 2019. My question is I have paid all the federal income tax and Oregon state tax of 2019. My 2019 payroll received in 2022 (last year) have paid the tax needed. That is to say I did not need to pay the tax of 2019 again (twice) . Now I have received the payroll of 2019, how I can report it in the 1040 form of 2022 or may I need to fill form 1040X ?
