I have an additional question on this? (Assume below that all items were included in a 1099 as December). I have a check that is dated 12/30 and is postmarked on the envelope as 1/2. That’s an easy one. But I have 2 other checks that were dated 12/21 and 12/24 and postmarked 12/22 and 12/26 respectively. And I still did not receive these checks until 1/2. in this situation, I have no physical proof that I did not receive these checks in the year of December. Do I have no choice but to recognize these as December payments?
