If I performed work for my business but wasn’t paid till 2020 do i report this in 2019

[MaryK4]

I t depends if your business uses cash or accrual method accounting- also, if you reported W2 wages you would report in the year of service.

[LudwigVan_fan]

Generally speaking, you claim the income in the year you received the money...if you are using the cash receipts method of accounting.  If you are using the accrual method of accounting, you would claim it when fully accrued...

However, you say "my business".  What form of business is it?  1120, 1120S, 1065, etc.?

How much of it do you own? 

Did the business claim the expense in 2019...or 2020?

If you own enough of the business...or it becomes a "related party" under the attribution rules, it may be such that the business can't claim the expense until it pays you.  The rules for this are specified in IRC Code Section 267

[Carl]

A living breathing individual reports income in the tax year they physically receive it, or have control of the money. It does not matter what period of time that income may be for. Period.