The IRS requires you to report income in the year you received it, so payments made in 2021 for a 2020 taxable relocation benefit would be reported on the 2021 return.
If you actually received money in 2020 then you can speak with your company about correcting your 2020 and 2021 W-2s.
Moving expenses are no longer deductible unless you are active duty military.
The IRS uses a concept called constructive receipt.
Income is constructively received when an amount is credited to your account or made available to you without restriction.
Example. You are a calendar year taxpayer. Your bank credited, and made available, interest to your bank account in December 2021. You did not withdraw it or enter it into your books until 2022. You must include the amount in gross income for 2021, the year you constructively received the interest income.
Constructive receipt
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