It does not matter when you "received" it, is when it was issued to you. If the payer says that was 2021 then it was 2021 income to the IRS. If it was not issued in 2021 then you must take that up with the issuer of the 1099 for a corrected 1099-INT..
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
