Taxpayer's business Form 1020 (tax year 2022) is being notigied for audit.  While review company's records, we also notice that C-corp forgot to issue Form 1099-Div to shareholders (taxpayers).  Hence, taxpayers' form 1040 was under-reported.

Can we go ahead to amend taxpayers' 2022 form 1040 for the missing dividends received now?  Or, do we need to wait until auditor comes and let them do the adjustments?