RE: 2022 1099 but Payment for 2022 arriving Jan 16 2023 and question re:Constructive receipt

[ltraffic]

I received my 2022 year's film rentals and in January 2023 the 1099 Miscs from the location Agents. 
Meanwhile, I received a large payment on 1/16/23, via FedEx that an Agent wants to record on the 2022 1099 report as she dated the check 12/23/22, the day after receiving her rental payment on 12/22/22. 

But on 12/23/22, she documented by email her consideration to pay me a reduced amount of $93,000. She then emailed considering amounts up to $116,000 through 12/29/22, when she stopped emailing about payment.  

On 1/12/23, she emailed that she had $104,250 available that she could pay me. 

She FedExed a check on 1/13/23. The check is dated 12/23/22 but for $104,250, the amount she only determined and decided to pay on 1/12/23.  The payment arrived on 1/16/23 and was deposited soon after.

Is this Jan 2023 payment considered constructively received in 2022 because of an IRS rule about when your Agent receives their payment?

 Or is it ruled to be a 2023 payment as I had no constructive use as she was withholding payment due until she made her decision to pay me in mid-January as documented by her emails and by FedEx messages of the payment delivery from her Company received mid-January.

The Agent's initial 1099 added the Jan 2023 payment but had also erroneously omitted a Mar 2022 downpayment.  I sent a corrected recap of all the 2022 payments but not including the January 2023 payment.

In preparing to amend the 2022 1099, she sent a 1099 Detail correcting her omission but including the Jan 2023 payment.
We need a quotable statement of the IRS position to avoid dispute so we can both accept the IRS ruling about what year the January 2023 payment would be reported as well as not requiring two 1099 Corrections.

Thank you in advance for your expertise.

[AmyC]

Your 2023 income belongs on your 2023 return since you the funds were not available to you through no fault of your own in 2022. You can see the IRS position on constructively received income states: For example, if the postal service tries to deliver a check to you on the last day of the tax year but you are not at home to receive it, you must include the amount in your income for that tax year.  If the check was mailed so that it could not possibly reach you until after the end of the tax year, and you could not otherwise get the funds before the end of the year, you include the amount in your income for the next year. 

Do not claim the income for 2022. If the sender refuses to alter the statements and the IRS asks, you have all the receipts, emails, etc for proof.