I received an e-mail from TurboTax asking me to mark one of the replies as the accepted solution. I can't say that any of the replies fully answered my questions but all of them together pointed me in the direction of choosing what I am ultimately doing.
Since I started this post I have verified with my employer that the check that they cut on 12/23/22 will be on my 2022 1099 as you might expect. I learned through this post the difference between the cash and accrual method. Armed with this knowledge I decided it is in my best interest to go with the cash method, otherwise I would be way behind on my quarterly payments since my first invoice was back in April of last year. Even though I didn't actually get the check until some time after Jan. 5th, I have decided it is easier to allow the income to be reported for 2022 since I can't prove when the check was received and also since the penalty for late payment on my Social Security and Medicare is so small (0.5% per month late which is less than $5). I also discovered while looking at the instructions for the 1040-ES that I don't have to make the estimated payment that was due on Jan 17th if I file my 2022 taxes by Jan 31st. So I can avoid any penalties that I might have incurred otherwise for not making my estimated income tax payment before Jan 17th. I don't know if I'll have all the tax documents by the 31st but I suppose I can make my best guess and then submit a revised return later.
