A publisher wasn't able to provide me with a 1099-NEC for 2020 book royalties, (the publisher failed to meet the filing date) so the publisher combined 2020 and 2021 royalties in a 2021 1099-NEC. My question: Am I permitted to deduct expenses in 2021 for expenses incurred in 2020 related to the 2020 book royalties (now that the 2020 royalties are being filed in 2021)?
