I'm working on my daughters taxes and she applied for the Oregon Paid leave when she was out of work for 8 weeks in Nov & Dec 2023. She has never received a payment from them (MetLife) as they repetitively say they are still processing her application. I know that any income from Paid Leave in Oregon is considered earned income, so my question is if she receives a check in February or March 2024 will she need to claim it on her 2023 taxes since that is when she applied or should it be claimed on 2024 taxes?
