We received a 1099 from the company that manages our rental property. The 1099 includes a payment made by the tenant to the management company in December 2022. However, we ourselves did not get this payment until January 2023. (It shows up in our cash flow statement from the property management company for 2023.) The property manageer says they must include this payment on the 1099 since it was sent to them in 2022. We calculate our taxes on a cash basis. Since this payment is on the 1099 but not on our cash flow statement how should it be handled in our taxes? Should this payment be included as 2022 income or 2023 income? Thanks!
