If the person wired or cut the check in 2021, you received in 2022, the issuance of 1099 in 2021 makes this a taxable event for you in 2021 unless you discuss this with the person issuing the 1099. Since IRS will receive a 1099 record of 2021 earnings, its going to be a nightmare for you to claim this as 2022 income and not 2021.It will be easier to seek a correction for the 1099 from your payor.
