If you are preparing your 2023 return now (late), I would leave the 1099-S off the return, attach a copy to your return, and attach a written explanation of why it is not valid/taxable income. (Since you have to file by mail, anyway). This is the IRS recommended procedure. I would not wait to file your return for the title company to show you proof of the canceled 1099-S because you don't know how long that will take.
