Business & farm

It depends.  More than likely, Apple operates on an accrual basis of accounting thus the only way they could deduct this expense is in 2024, when the service was performed. This is why they refused to issue a corrected 1099 MISC.

if you operate on a cash basis however, then you would report this in 2025.  At this point, there are several options you can pursue.

1. Report this 1099 MISC and record this as income received in 2024.
2. Don't report it at all until next year.  If the IRS inquires why you didn't report it, explain that Apple issued this to you in 2024 because they operate on a accrual basis as an accounting method.  You operate on a cash basis.
3. Report the 1099 MISC, back the income out of your return, and then report the income in 2025. If you report the income in 2025, don't report this on the 1099 MISC but you will report this directly as income in your business return as if you didn't receive any 1099's. 

If you decide to use the third option, record your 1099 MISC in that area of your return and then back it out.

If you are using TT Premium or Home and Business.

1. Log into your account
2. Select Wages and income 
3. Less Common income
4. Miscellaneous Income, 1099-A, 1099>start
5. Scroll to the bottom of the page to Other Reportable Income
6. Other taxable income, answer yes
7. Then give a brief description of the income and the amount listed..

Here for the description, call it 1099 MISC issued in 2024 but i did not receive payment in 2025 and then record the amount with a minus sign in front.  Make sure though, you include as income next year on your business return.

As a best practice, I would report this on your 2024 return though unless you are adamant about reporting this in 2025 for accounting purposes.  I say this just to avoid any confusion the IRS may have and trigger an audit.