The best way to handle it is for you to report it in the year you actually received it. This is called the 'constructive receipt' rule (described below). You are not required to report income until it is actually received. If the company sent the money in 2024, but you did not receive it in 2024, then you are not required to report it until 2025.
The recordkeeping will be your responsibility and so that part is important for you to know. Keep notes with your tax file to explain why the 1099-NEC does not match your income. There is no need to add any statement to your tax return. If the IRS has a question you can address it when and if it is requested.
IRS Rule: For federal income tax purposes, the doctrine of constructive receipt is used to determine when a cash-basis taxpayer has received gross income. A taxpayer is subject to tax in the current year if he or she has unfettered control in determining when items of income will or should be paid.
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