For the last 20 years I have worked as a local Boston area contractor for a Virginia based company. I coordinate a ice hockey program for beginners. This requires that I attend 17 sessions and collect payments and paperwork. I am paid $500. I file a form C with $500 income and about $150 in deductions, mainly mileage. The program runs Jan-April and I am typically paid in October. This year my $500 payment did not arrive until Jan 2. Since all of the work was done in 2023, can I file my standard form C even though I did not cash the check until January of the following year?
