@DoninGA wrote:
If you are referring to a paper check, it is income when you receive the check.
(that is, assuming there is money in the account and the check is spendable and can clear.)
The doctrine of constructive receipt means you receive the money when you receive it in usable form, even if you don't use it right away. If a check comes in the mail on Monday, and you don't deposit or cash it until Wednesday, it is still income on Monday. However, if the check was post-dated to Thursday because the payer had insufficient funds before then, it would be received on Thursday.
