Q. Is there any concern over not reporting a 1099-Q in 2023, when I did report (I now believe erroneously) in 2022 and 2021?
A. No. The IRS will not match your 2023 return to the previous years, for the 1099-Q.
As previously stated when the box 1 amount on form 1099-Q is fully covered by expenses, TurboTax will enter nothing about the 1099-Q on the actual tax forms. In the past this has been a problem. I personally got an IRS CP2000 letter in 2017, over an unreported 1099-Q. It was easily resolved with school billing statements. Others have reported similar results. We have noticed, here in this forum, that the number of 1099-Q notices, from the IRS has dropped off significantly in recent years (I can't recall the last time I saw one).
You should seriously consider filing amended returns for 2021 and 2022.
