Short term rental prepaid for stay in following year when do you pickup rent?

[cbusa]

If a short term guests prepays rent for a short term rental/ stay the following year when do pickup rent? Is the payment considered a deposit or rent received? Can you point me to any IRS guidance on this? 

[Bsch4477 · Accepted solution]

If the deposit goes toward the eventual rent payment it is taxed as income in the year it is received. 
https://www.irs.gov/businesses/small-businesses-self-employed/rental-income-and-expenses-real-estate....