You are correct. You are on a CASH basis accounting, and since the money wasn't available until January 7th it should go into 2020. Here are the concerns about this.
- The management company probably mailed the check late in 2019 and is not going to be willing to change your 1099-MISC.
- You could write a note to the IRS explaining what happened. Deduct the rent from the 1099, and mail the return in (you could not E-File). There is no question that the IRS would want to know more.
- You could bite the bullet and include the rent in 2019 and let it be at that.
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