@IRonMaN years ago I prepared a return for an out-of-state client . After the return was finished, in fact after April 15th I believe, the client received a 1099R late, which she did not know was coming as it was the first year . She was an elderly client and as honest as can be.. I had to file a corrected return. I sent my invoice for the corrected return which was a very reasonable fee to The Entity that issued the 1099R late. They paid it. Not sure if that can happen today but maybe someone else out there knows.