Princess77
Returning Member

Rental Income

My tenant paid additional rent last year that covers some rent for 2022.  Currently, I'm being paid the rent for 2022 this year that my realtor collected in 2021.  My realtor included the 2022 rent on my 1099-MISC.  Please advise if I should only claim the actual rent that I received in 2021 or the actual rent paid in 2021 and additional rent collected for 2022 on my 2021 taxes.  Thank you.