If you filed your 2022 return and now need to include income from a 1099, you will have to amend the 2022 return. When the amendment is prepared, you will compare the amount of tax that was originally calculated without the 1099 income, and the tax calculated to include the 1099. If the original refund you received was too high (because you did not include income), you will have to pay back the difference.
The amended return should be filed as soon as possible to stop the accrual of interest and penalties. The interest and penalties charged will go back to the original filing date and will continue to accrue until paid.
I am unclear regarding the "write off" and the Social Security and IRS working together comment. The IRS should find that error when they process and match all of the information reported to them by your empoyer, contracts, etc. to the actual return you filed. I would not wait for them to discover this error however since you want to stop the interest and penalties by filing this asap.
