When you deposited it, does not matter, however, when you received it does. So, any income you did not receive in 2023, would not be entered on your 1099-NEC. Since you have other income as well, you do not need to separately report the 1099-NEC, this would all be a part of your records and you would use your records to report your income. As long as you maintain records whether it be in an excel spreadsheet or QuickBooks Self-Employed, you can use these to report your income and just keep the 1099-NEC for your records. You may want to attach a note to your 1099-NEC so in future years if you need to clarify something you will remember why you did not include all of the income.
Remember, if the check was in your mailbox on December 31st, but you didn't go get the mail until January 15th, it is still considered income for 2023. However, if it did not arrive until January 1st or later, then you would not include it on your 2023 return.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
