Thanks folks for your replies.
The wifey did earn income in 2021, some from the same payor and some from other business too, so it will total more than what we returned.
I tend to overthink things, which isn't good especially in subjects I know little about. But I just find it strange that a company can pay someone at the end of a year, claim it on a 1099-misc, then cancel the job soon into the following year so the "deposit" is returned, but there's no reference to the IRS regarding that.
I'll keep you posted though after the New Year to let you know how TT responds.
Thanks all!
Frank
