>>constructive receipt isn't applicable in that situation.
I was about to write about it in an explanation.
Per my understanding, we have the definition (or doctrine) "constructive receipt" and the condition of it wasn't executed as I didn't receive anything and returned the check to the IRS and never had access to any part of the check.
Is it the wrong understanding?
What better to write to the IRS in terms of Pub 550 or 538?
I can write something like - per "constructive receipt" doctrine I never had access to the interest, so consider it as not taxable in the year 2023. Once it is available to me in terms of "constructive receipt" I will add it to the tax return for that year.
OR
taking into account the "constructive receipt" definition from pubs I came to the conclusion that I didn't receive
interest in 2023 for taxation purposes and will add it to my tax return for the year when I will have constructive receipt of those interests. For 2023 I'm reporting it as I did receive form 1099-INT from the IRS and subtracting in Schedule 1 line 8z as it was sent back to the IRS. Receipt from USPS attached.
