I'm confused: you issued a 1099-Misc in that historic period. If that wasn't right at that time, you would have revised your financial data then and issued a corrected 1099-Misc. But this topic has nothing to do with "Incorrect" 10999-Misc.

This topic is in regards to a Banking issue = they didn't get the check, so it will be Reissued. This is not More Expense at all. There is no More expense now, or less expense back then. There is a Lost Check and a replacement check.

Don't turn a simple Banking issue into a Huge Financial and Reporting mess.

Did you read this Entire Topic? You have no new expense; you have a Liability = still owe Funds to someone, to replace the lost check.