WJL2
Returning Member

Foreign Income - Paid "Post-Move" in 2020; Earned "Pre-Move" in 2019

Hi, 

 

I moved to the US in 2019. I filed taxes for the US and my previous country of residence for 2019. In 2020 I received payment for services rendered prior to my move to the US. To be sure, this was income earned in 2019 as self-employment income in a foreign country prior to my move to the US, but paid to me in 2020 when I was living in the US.

 

How should this income be treated on my 2020 US taxes?  (E.g., is this deemed foreign income or is this deemed U.S. self-employment income?)