What if a company sends you a 1099-NEC for a payment it made to you in late December 2021 but you did not receive that payment in the mail until Jan. 10, 2022? Do you have to report that payment as 2021 income or can you report that on your 2022 tax return? Will that IRS give you a hard time because that 1099-NEC for 2021 listed the payment?
