Get your taxes done using TurboTax

In TurboTax Online, you would go to your self-employment activity.  Then follow these steps:

1. At the screen Here's your info, select Add expenses for this work.
2. At the screen Select any new expense categories you have, scroll down to Less Common and enter "Error" in the box.
3. At the screen Here's your info, click the pencil to the right of the expenses.
4. At the screen Let's enter the expenses, scroll down to the Description and enter "Posted in wrong year" and the amount.  Click Continue.

You are reporting $100 as income for the Self-employment activity.  Then you report $100 in expense for the Self-employment activity.  The net is $0 taxable income.

The amount received in 2025 will be reported in your Self-employment activity as Other self-employed income.  You may make an entry to explain the income.

@taxtommy