Self employed

Hi VolvoGirl,

I like your response but I'm having trouble verifying that I can do what you are recommending.  I looked at the link you provided for the description of the cash method of accounting but the example provided doesn't really address my case where the check was sent by mail in 2022 but not received in 2023.  However, IRS publication 538 says "Under the cash method, you include in your gross income all items of income you actually or constructively received during the tax year" which seems to imply that if I didn't actually have the check in hand until 2023 then it is 2023 income.  But the problem is that I cannot prove that I didn't receive the check in 2023.  Additionally, even if I can prove that I didn't get the check until 2023, I can't find anything that tells me that it is OK to back income out as a Misc Expense.