You might have a set of books for the company where the revenue is not recognized until deposited, but for tax purposes it is recognized when reasonably transferred to you.
If the check was in the mail service, the payer made the payment and can include it on the year-end 1099-MISC.
The IRS will match that 1099-MISC to your reported income, they don't split Form 1099-MISC between years.
You could ask the payer to file a corrected 1099-MISC if you think they did not pay you until 2025, but if their books show the check was cut and mailed in 2024, they will count that as paid in 2024.
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