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After you file
yes. If you received the check in 2013, then it's reported as 2013 income. The fact you didn't cash it until 2014 is irrelevant. Likewise if you wrote the check in 2013, and the person you wrote it to didn't cash it until 2014. You still "paid" it, in 2013.
May 31, 2019
4:50 PM