I operate with the cash accrual basis. This client had paid me to do work throughout the 2017 calendar year. I had one final check issued by my client in 2017, but I did not receive it in time to get it into the bank until 2018 . So the 1099-MISC issued to me by the client is correct for their purposes, but shows I collected more money in 2017 then I actually did. How do I reconcile this on my taxes for 2017?
