Your 2023 income belongs on your 2023 return since you the funds were not available to you through no fault of your own in 2022. You can see the IRS position on constructively received income states: For example, if the postal service tries to deliver a check to you on the last day of the tax year but you are not at home to receive it, you must include the amount in your income for that tax year. If the check was mailed so that it could not possibly reach you until after the end of the tax year, and you could not otherwise get the funds before the end of the year, you include the amount in your income for the next year.
Do not claim the income for 2022. If the sender refuses to alter the statements and the IRS asks, you have all the receipts, emails, etc for proof.
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