I did some work in December 2021 for a company through an online freelance marketplace. Companies post jobs they need to be done and we submit proposals and someone gets contracted. We record our time and get paid from the marketplace. However, this particular marketplace doesn't send you a payment directly but to a 3rd party money transfer company called Payoneer (it's required, not my choice). My question revolves around the occurrence that one of my payments for last year was sent from the marketplace to Payoneer on Dec 31st. The earliest I could then transfer it to my bank was Jan 3rd. My question is, is it 2021 income because Payoneer received the money on 12/31 or is it 2022 income because I couldn't receive the money to my bank until 1/3? I just started the contract at the end of the year so I didn't make enough on it by the end of the year to receive a 1099 so I can't just wait for that to see. Thank you!
