I have a client that received a settlement late 2021 but the proceeds are in escrow. The client cannot access or has no control over the escrow account.  The issue is a 1099 was issued as other income for 2021 but the funds may not be released for several months due to a lien attached to the escrow in a lawsuit by a previous attorney.  The settlement is large and will be taxable when released. The issue is the IRS will want to tax client based on the filed 1099 for 2021. How can this be shown as income in 2022 when the funds should be released late this year. The issuer will not retract the 1099 because the funds were paid but into escrow. Client does not have the funds to pay the taxes without the settlement money in hand. Thank you in advance.