You are not required to report income you have not yet received. As you indicated, although the property manager does have the money, they have not yet paid it to you. It should not be included in your 1099-MISC, however there is no need for concern. Report and include only the rents you actually received in 2024.
Keep good records of your income should you need to explain later. When you actually receive the income in 2025, you will report that income next year.
@um
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