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You would recognize them as December payments. 

 

1099's are issued based on when the income occured, not  when it was actually received. 

 

Since these checks were dated on 12/1 and 12/24 respectively, then they most likely occurred in the previous year and thus they were correctly included on the 1099MISC from the previous year. 

 

That's the year that you report this income. 

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