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It depends!  If you are confident this is the same income you reported under insolvency in 2014, you can wait for the IRS to contact you.  This could be taking a chance on interest and/or penalties should the IRS disagree with your position.  If it was involved in bankruptcy, then it should not be taxed and Form 982 should eliminate it (not the same as insolvent).

A second option is to file the Form 982 with a statement of insolvency (if you are insolvent) with your 2021 tax return by including the two 1099-Cs.  

Or file by mail including the forms filed previously with proof they are the same delinquencies as already reported.  If you have the copies of your 2014 tax return this would be the best action.  This could also be utilized if the IRS contacts you later.  It's important to avoid a reason for the IRS to disagree with your position now versus waiting for them.  

The time frame for reporting the delinquency by the financial entity is not exactly when the delinquency occurs.  

Instructions: File Form 1099-C for each debtor for whom you canceled $600 or more of a debt owed to you if:

• You are an applicable financial entity.
• An identifiable event has occurred. (You may need to figure out what the identifiable event was that occurred based on their information.)

When is a Debt Cancelled? (Click here for exceptions and other information.)

A debt is deemed canceled on the date an identifiable event occurs or, if earlier, the date of the actual discharge if you choose to file Form 1099-C for the year of cancellation. An identifiable event is one of the following.

1. A discharge in bankruptcy under title 11 of the U.S. Code. For information on certain discharges in bankruptcy not required to be reported, see Exceptions, later. Enter "A" in box 6 to report this identifiable event.
2. A cancellation or extinguishment making the debt unenforceable in a receivership, foreclosure, or similar federal nonbankruptcy or state court proceeding. Enter "B" in box 6 to report this identifiable event.
3. A cancellation or extinguishment when the statute of limitations for collecting the debt expires, or when the statutory period for filing a claim or beginning a deficiency judgment proceeding expires. Expiration of the statute of limitations is an identifiable event only when a debtor's affirmative statute of limitations defense is upheld in a final judgment or decision of a court and the appeal period has expired. Enter "C" in box 6 to report this identifiable event.
4. A cancellation or extinguishment when the creditor elects foreclosure remedies that by law extinguish or bar the creditor's right to collect the debt. This event applies to a mortgage lender or holder who is barred by local law from pursuing debt collection after a "power of sale" in the mortgage or deed of trust is exercised. Enter "D" in box 6 to report this identifiable event.
5. A cancellation or extinguishment making the debt unenforceable under a probate or similar proceeding. Enter "E" in box 6 to report this identifiable event.
6. A discharge of indebtedness under an agreement between the creditor and the debtor to cancel the debt at less than full consideration (for example, short sales). Enter "F" in box 6 to report this identifiable event.
7. A discharge of indebtedness because of a decision or a defined policy of the creditor to discontinue collection activity and cancel the debt. A creditor's defined policy can be in writing or an established business practice of the creditor. A creditor's established practice to stop collection activity and abandon a debt when a particular nonpayment period expires is a defined policy. Enter "G" in box 6 to report this identifiable event.
8. Other actual discharge before identifiable event. Enter "H" in box 6 if there is an other actual discharge before one of the identifiable events listed above.