Thank you for your reply, but my confusion remains. To clarify, the situation is that the LLC's K-1 falsely claims that the distribution was made in 2021, but my check for the distribution was not even written until January 22, 2022. Therefore, notwithstanding that the LLC claims to have made the distribution in 2021, it was not not actually distributed until 2022, so should I falsely report it to the IRS as income I received in 2021 or truthfully report it as income I received in 2022?
