1099-S Sale of Interest In Co-Op

A couple of years ago, elderly client received a 1099-S because the community she lived in, a mobile home community, sold the property.

Now she received a 1099-S for $1156 with a closing date of 12/30/22.

Has anyone seen this before?

Not that per se. I have seen clients get additional sale proceeds in later years that were not expected.
Perhaps there was litigation-threatened or actual-that resulted in more money.
Maybe there was a contingency that was met resulting in more money.
Maybe a clerical error shorted your client in the original sale.

Have them call the issuer and ask what it's for.

Both good suggestions. Thanks.

Per client, the Co-Op did not distribute all of the money received for the sale and this is the final payment.

Since this relates to the sale of her primary residence in 2019, I am assuming then this is added to her exclusion and is not taxable.

Yes but there might also be interest but the whole thing is so small ...