ltkm
Level 2

Receive payment for service from last year - how to report income

Hello,

I am self-employed and I provided a service last year 2022. I was

paid this year with a check dated this year 2023 with a note 

"For 2022".

I use cash method to report income.

Can I report this income as 2022 income or I have to report as 2023 income.

I would like to report this income as 2022 income if I can.

Thank you,

Ltkm