No. You do not report a corrected Form 1099 from 2022 on your 2023 tax return. If the changes are significant enough to warrant it, you would need to file an amended 2022 return. If the changes are minor (a small change in dividends, interest, capital gain distributions, etc.) I would wait to see if the IRS takes any action. If the changes increased the amount of tax you owe, the IRS will propose a change to your return and mail you a notification. If you agree, you won't have to do anything except pay the amount due. What were the changes to the 1099?