It depends on whether you are a cash basis taxpayer or an accrual basis taxpayer.
Most individuals are cash basis taxpayers, which means you report income when it is received and expenses when they are paid. If you are a cash basis taxpayer, the income will be reported in 2022.
Accrual basis tax payers report income when the invoice is issued and report expenses as soon as they are billed. If you report your business on an accrual basis, the income would count for 2021.
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