Hi TaxGuyBill. This is the first year this has happened to me in the 7 years I've had my own consulting company. Client's 1099 has about $600 more than what I recognized in 2018. She is including a check she wrote in December since that's when it's dated, even though I didn't receive it until January. I have assumed I need to put the 1099 amount as listed. What is the appropriate category for the $600 difference? I understand that I need to account for it in 2019. Thank you.
