It doesn't matter when the payment was technically for. As cash basis tax payers, the IRS requires the money to be included in your income in the year it was received.
This happens even with regular W-2 Employees. If you work the last week of December 2021, but you don't get paid until January 2022, the income is not included on the W-2 for 2021, it wouldn't be reported until you file your 2022 taxes.
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