Business income - check dated 2022 but received/cashed in 2023

[Michael16]

I have a small business and one of my clients processed an invoice I sent in December 2022 at the end of the month (check dated 12/30/2022). I didn't receive the mailed check until January of 2023, at which time I cashed it.

I use the cash method of accounting for my business, so I assumed I report this income for 2022 services on my 2023 taxes, as I received and cashed the payment in 2023. My client, however, reported the income on their 2022, not 2023 1099.

How should I handle this situation in my tax filings? 

[Bsch4477]

Correct. The payment goes on your 2023 return. 

[Michael16]

How do I enter this if I didn't receive a 1099 from my client for 2023 (since they filed on their 2022 1099)?

[Bsch4477 · Accepted solution]

You don’t need a form. Enter as cash.