The difference between the 1099-Misc and your actual rent received in 2021 would not necessarily trigger an IRS audit, if you have documentation that you didn't receive the rent paid in December 2021 until January 2022 (bank statement).
However, under the rules of 'constructive receipt' you are considered to have received the amount when your agent receives it, even if it was not immediately available to you.
Remember, it will balance out, because the 1099-Misc for 2022 will be less than you expected.
Per IRS Pub 538:
"Income is constructively received when an amount is credited to your account or made available to you without restriction. You do not need to have possession of it. If you authorize someone to be your agent and receive income for you, you are considered to have received it when your agent receives it."
@rk444
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