If you are talking about a check you received in 2021 and you did not cash it, then it is taxable for 2021. You are considered actually or constructively received the winnings in 2021 even though you received the cash in 2022. The check is equivalent to cash.
@giafofx7
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
