As a cash basis taxpayer, you generally would not report any income until you have received it.
However, you do have to consider the constructive receipt of your income and when it was made available to you. If the income for November and December was made available to you in 2020, but you just did not have it in hand until 2021, then you may need to account for that income in 2020 instead of 2021.
If you determine due to the circumstances that you should report the income in 2021, but your 2020 1099-NEC includes the income, then report the full amount of income on your 2020 tax return along with an expense adjustment to account for the two months that will be reported on your 2021 return. Be sure to keep good notes for your 2021 return since you will not have a matching 2021 Form 1099-NEC reporting those two months of income. You will have to enter it as 'cash' on your 2021 return.
Take a look at the following TurboTax article for further discussion of the cash accounting method:
What is the cash method of accounting?
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