It is true you don't need to report the income in 2023 if it was not available to you until 2024, as mentioned by @Opus 17 . If you choose to not pay tax on it in 2023 even though it is entered on a form 1099 NEC in that year, It would be best to report it as income in 2023 by entering the form 1099 NEC in TurboTax. That way it will match what is reported to the IRS. In this case, you can then enter a miscellaneous business expense (called cash basis adjustment for instance) for the same amount of the receipt so the two will cancel themselves out on your business schedule C.
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