First you are either a sub contractor being paid on a 1099 OR an employee who is paid wages on a paycheck and gets a W-2 ... those terms are not interchangeable so are you a contractor or an employee ???
So ... if you are an employee the wages are reported in the year the wages are paid.
If you are a contractor and use a cash based accounting method then the income is reported in the year you get the payment NOT when you preformed the labor.
