DanielV01
Expert Alumni

Get your taxes done using TurboTax

It can be, but it depends.  The IRS uses the definition of "constructively received" to define in which tax year income should be reported.  Although there are several factors involved, "constructively received" really means:  "What is the date of the check?" If your contractor issued you the pay before December 31 (as dated on the check), it is considered being paid to you in 2018, even though you can't cash the check until 2019.  

So if the check has a 2018 date, it can be included in income for 2018 (and probably was for the contractor's tax benefit).  

A check with a 2019 date should not be included in 2018 income.  If this is the case, you may choose to exclude the income from your 2018 reportable income, (document why), and then include it on your 2019 return next year).

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