What year to report a check from a customer dated in 12/27/23 that was received in 2024 when the business closed at the end of Dec '23

[janet87]

I closed my partnership on 12/31/23. and received a customer check dated Dec 27th on Jan 2nd 2024. Will that check need to be declared on tax returns #1065 and state partnership returns for the year 2024 or can they hopefully be reported on the partnership returns the year the business closed, 2023?  I will be filing a 2023 #1065 return as a Final return.

[Anonymous_]

You can report that on the final 1065 for 2023 since the partnership apparently had unrestricted access to the funds on 12/27/2023.

[janet87]

Thank you so much!!