Post-Dated Checks and Tax

[marctax84]

Question about rental property: Its my understanding: Advance rent. Advance rent is any amount you receive before the period that it covers. Include advance rent in your rental income in the year you receive it regardless of the period covered or the method of accounting you use.

I have a potential tenant who want to rent my foreign real estate property. He wants to pay 2 months security deposit and 2 months advance and 22 post dated checks for 24 month period. Does that mean I have to pay taxes on the entire 2 months in the year I received the post dated checks + 2 months advance payment?  Or can I pay taxes on the 2 months advance rent and the corresponding portion of the post dated checks which are to be cashed for the month and year it corresponds to?

[Mike9241]

post-dated checks can not be cashed so you have no income until they can be.