Technically you should report the payment that you received in 2024 on your 2024 tax return. But rather than go to battle with whoever is making the payments to try to get them to report it correctly, I would just ignore it on your 2024 tax return and report the entire amount on your 2025 tax return, as shown on the 1099-MISC. And on your 2025 tax return you certainly don't want to report less than the full amount on the 1099-MISC. That would get you into a drawn-out battle with the IRS.
