1099 R from 2022

[DocCizzle]

Recently HR sent me an email regarding an old check back from 2022 that I never received/cashed for excess contributions to my 401K. It was reissued and direct deposited yesterday 4/8/2024 for $4,043.05. My question is do I need to file an addendum to my 2022 tax form and pay taxes on it or file on my 2023 or 2024 taxes. thanks in advance

[DanaB27 · Accepted solution]

An excess deferral is included in your wages in the year the excess deferral happened. If you reported it and the original check was issued before April 15 the following year the excess deferral was made then you do not need to amend anything.

Please see Pub 525 for additional information.

[DocCizzle]

Thanks. I did file taxes for 2022 with the w2 however I didn’t report the 1099r as I was unaware and no check was cashed. 

[DanaB27 · Accepted solution]

If you didn't add the excess deferral to you wages (or report the Form 1099-R) then you need to amend your tax return to add it.

Please How do I amend my federal tax return for a prior year?