Based on the information presented earlier by ToddL99, because the down payment assistance is not considered taxable income and when you do get the income in the form of a 1099MISC, you report it on one side and enter it as a negative adjustment on the other side so it zeros itself out and no tax gets computed on it.
You have to report the income first, as a 1099-MISC, and then report the offsetting amount as "Other Taxable Income".
That being said, there would be nothing to amend for the 2022 tax situation.
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