@WiseguyDS - the IRS system is 'cashed based'..... income earned in 2022 but received in 2023 is 2023 income. Only report what is on the 2022 1099 form in 2022. Same for expenses; expenses paid in 2022 can be deducted in 2022; expenses incurred but not paid until 2023 are 2023 expenses.
