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asmalltimeco
Level 2
January 28, 2022
Solved

Hi I worked as an independent contractor in December 2021 but wasn't paid until January 2022. They want to issue a 1099 for 2021, but shouldn't it be in 2022?

  • January 28, 2022
  • 4 replies
  • 47 views
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Best answer by tigergeek

Assuming you are using cash (not accrual) basis for the business.  Should be taxable in the year when you could access to the money.

See Publication 17 (2021), Your Federal Income Tax | Internal Revenue Service (irs.gov)

If the money was made available to you in 2021 but you did not pick up a check until 2022, or did not cash it until 2022, or the delay in accessing the funds made available to you in 2021 is under your control, its taxable in 2021.

 

4 replies

tigergeekAnswer
Level 2
January 28, 2022

Assuming you are using cash (not accrual) basis for the business.  Should be taxable in the year when you could access to the money.

See Publication 17 (2021), Your Federal Income Tax | Internal Revenue Service (irs.gov)

If the money was made available to you in 2021 but you did not pick up a check until 2022, or did not cash it until 2022, or the delay in accessing the funds made available to you in 2021 is under your control, its taxable in 2021.

 

    asmalltimecoAuthor
    Level 2
    January 28, 2022

    Thank you, I appreciate your reply. I was thinking that's how it worked.

    AliciaP1
    AliciaP1
    Alumni - Intuit
    January 28, 2022

    Yes, contractor income is reported on Form 1099-NEC in the year it is actually paid.

     

    See What is Form 1099-NEC? for detailed information.

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      Mike9241
      Level 15
      Mike9241Level 15
      Level 15
      January 28, 2022

      sadly some taxpayers backdate checks to the prior year so they can get a tax deduction currently.  there's no way for us to know, 

      Mike9241
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