<prompt> Human: EDIT Thanks for the quick answers people. Lesson learned I guess.My wife just received an email from a former employer stating that a mistake had been identified in his books and he needed to send out a 1099. She thinks the income amount would be for 1300 or so dollars.Obviously, the taxes were filed long ago on our end, late March I think. Is there any kind of statute of limitations or anything like that in this situation? Not really sure how to proceed here. Thanks in advance.  <response>: No - your wife should have been saving part of the income for tax purposes, and back in march you both should have been scratching your head saying Why dont we have a tax form for that spare income you made. Or like mentioned below, you would have just added that spare income to the 1040 on othermisc income. Since it sounds like you did neither - youll have to re-file, pay any penalties, pay the missing tax and learn from the mistake. 