My employer in the past has paid a bonus, not withheld taxes, and issued me a 1099-NEC for it. For tax year 2023 I did not receive the bonus, or the 1099-NEC and I filed my taxes without it. My return was accepted as filed without any mention of the missing 1099-NEC by the IRS. Now halfway through 2024 I found out they did cut a check to me but it got lost, and they did mail a 1099-NEC, but sent it to an old address. They are making this right, re-issuing a new check, and filing a corrected 1099-NEC showing $0 for 2023. The reissued bonus check will be reflected on a 1099-NEC for 2024.
Do I need to file an amended return with the corrected 2023 1099-NEC for $0? It won't affect my taxes or income since it is being corrected to $0 and my return didn't include it originally.
