That depends on the deferred date.

If the deferred date is 2019 you should receive a 1099 for 2019 and report it.

If the deferred date is 2020 then you will receive a 1099 for 2020.

Where would this be reported in Turbo Tax, when it appears on a consolidated 1099 from a brokerage house "Other Receipts and reconciliations - Deferred income Payment"

This appears to be "Other reportable income" since it is not reported to the IRS on any tax form.  

1.  Click Income & Expenses at the top of the page

2.  Scroll down to "Less Common Income"

3.  Show More

4.  Scroll down to "Miscellaneous Income"

5.  Start/Revisit

6.  Scroll down to "Other Reportable Income"

7.  Here is where you can enter the description and amount

If your 1099 is like mine, there are two notes adjacent to this entry.  One of them says " Although distributions by mutual funds or REITs are ordinarily reported in the year of record, the payer will not determine the..... until 2022.  It will be reported on your tax statement for that year."

It also depends on if you were paid as a contact worker or if the "employer" withheld and paid FICA in previous years. 

If no FICA was paid previously, you file that on Schedule C as a Self-Employed Taxpayer. 

If now reported on Schedule C, be sure to select that the payments are considered as WAGES for the QBI. That income is NOT eligible for the Qualified Business Deduction.  

Where do I enter "deferred income payment" with 1/18/22 date? It's on 2021 1099

@lina605   What kind of 1099?  Why did you get it?