Yes. Include it in income and then I would put the amount on line 27a as a misc other expense like "Income not received in 2015".
When did you get the check? Was it before Dec 31 and just not deposited until January? Then it should still go on 2015 return.
Go to Business tab- then Continue
Choose Jump to Full List -or I'll choose what I work on
Then…..
Business Income and Expenses - Click the Start or Update button
Then click EDIT by your business name and the next screen should be a list of topics,
Business Profile, Income, Inventory/Cost of Goods Sold, Expenses, Assets, and Final Details last.
Under Business Expenses, Click Start or Update by Other common business expenses
You should see the list of expenses and amounts you entered.
Then click the start or update button by the expense you want to add or edit.
Other Miscellaneous Expenses is the 16th item under Expenses - Click the Start or Update button
