MJD
New Member

Royalties earned between April & September 2018, Invoice date was 10/1/2018, statement date was 11/19/2018-but check was dated 1/1/2019. Can I claim income for 2018?

I received check from publisher dated 1/1/19, but income was for April-September 2018, and invoice is dated 10/1/18 -- and statement date was November 19. Can I report this as 2018 income (if it is to my advantage) or must I wait and report it as 2019 income since they are likely to issue a 1099-Misc for 2019?