Do I declare rental income in the year it's paid or by when it's due? Example, tenant pays Jan 2022 rent in Dec 2021. Is that income for 2021 or 2022?

[ColeenD3]

As an individual you are a cash basis taxpayer - income is recognized when received and expenses when actually paid.

[bjmurp2]

Thank you! I don't know why TurboTax didn't/couldn't answer this question.