I'm asking because I have a farm business which is farmed under contract by another individual. At times he has asked us to send a check for expenses on the last day of the year, so with each of us on a cash basis, we're able to take the deduction in one year and he is able to receive those funds in the next year. In this case, when the county receives the check on January 2, 2018, they will credit it as normal. That is why I am asking -- not trying to gimmick the process.
