If you have constructive receipt of the money in 2020 then is should be included on your 2020 W-2 regardless of the date on your pay stub. That is one reason that you can never use paystubs since W-2s are often somewhat different. The IRS goes by the W-2, not the pay stub.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
