You should check with the payer as to why the 1099 amount in question was attributed to 2024 or whether the 1099 should be corrected. If it's not going to be corrected, you should report the 1099 exactly as it was received. The IRS information matching program will be looking for it.
Constructive receipt of income is a tax term which determines when a cash-basis taxpayer has received income . Constructive receipt of income occurs when a party obtains income that is not yet physically received but has been credited to the taxpayer's account and over which they have immediate control.
See this Cornell Law article for more information.
See here for more information on this topic from the IRS.
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