@ThisIsSoTaxing
Constructive receipt is an accounting term that requires an individual or business to pay taxes on income despite the fact that the money has not yet been received in actuality. What matters instead is that the recipient of the income is able to control or utilize that money even when it is not in hand, for instance being able to spend funds deposited from a check before it has cleared. Constructive receipt refers to situations where income can be used despite the fact that this money has not yet been physically received.
sources
https://www.investopedia.com/terms/c/constructive-receipt.asp
https://www.lawyers.com/legal-info/taxation/income-tax/constructive-receipt-of-income-under-cash-bas...
you can't control or spend the money because the check is not in your possession until after 12/31/2022.
proofing it to the IRS's satisfaction can at times be difficult. if you had asked beforehand I would have suggested keeping the envelope the check came in and writing on it the date you actually received it. the postmark on the envelope could help you establish 2023 receipt. The problem you face by recognizing this income in 2022 is that you're using the accrual method. see IRS PUB 538 for what this requires you to do in reporting income and expenses. you would have to continue this method until you applied for a change in accounting methods.
