I received a freelance payment around Jan. 10, 2022 for work done in December 2021. The company listed this payment on the 1099-NEC for 2021. Do head off the hassles you mention, should I ask the company to issue a revised 1099-NEC to list the payment as a 2022 payment? Are they allowed to do that? If not, how certain will it be that the IRS will pay attention to a note I attach explaining this on my 2022 return? Will the IRS hassle me over my 2021 return that does not report this income even though the 1099-NEC reported it? Thanks.
