You have to make a decision.
If you report the income based on the tax year on the check, then the 1099 and your income will match, but if you wish, you can hold the reporting of the income to the following year and attach a note to your return. You will have to mail your return, (this cannot be done with electronic filing).
Having the 1099 MISC in one year and withholding Income Reporting to the following year will probably result in questions. You may be 100% correct, but is it worth the exposure.
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