Which year is dividend reported as income, 2023 or 2024? (The year the dividend is reported or the year it is paid, since they are different.)

If a stock dividend has a record date of December 29, 2023 and a payment date of February 8th, 2024, will the 1099-DIV be issued for 2023 or for 2024 for that dividend?   In other words, I'm looking to determine if that will be taxable income in 2023 or 2024.