In 2018 I bought a manufactured home & rented it to family members. They paid the rent in 2018 & 2019, & I disclosed it as rental real estate income on my 2018 & 2019 returns. But in 2020, they didn't pay the rent but promised to pay the 2020 rent in 2021 (of course, I don't want to evict them). So in my 2020 return (to be filed), I didn't report the manufactured home as rental real estate because I received no income from it. QUESTION: If they keep their promise & pay me the 2020 rent in 2021, may/must I file an amended 2020 return to: (a) report the 2020 rental income received in 2021; and (b) report my 2020 expenses for the property as deductions from the later-received income?
