@JamesInGA wrote:
Once it hit Payoneer on 12/31, I did have the ability on 12/31 to schedule a transfer to my bank, it just couldn't take place until 1/3. Would that qualify as "control"?
If Payoneer is your agent (you authorized Payoneer to receive income for you), then you are considered to have received the income when your agent receives it (i.e., 2021).
