I received 1099-B forms amount of $4752.00. I have not received the money yet, do I enter it on my 2018 Taxes?

[package2016]

The account was my mothers and she died in Jan 2018. I called the company today and they said they are backlogged and have not gotten to my account yet.

[Ashby · Accepted solution]

Yes, if the sale transactions took place in 2018 and the 1099-B was reported for 2018, then it is 2018 income. Although you need to be very aggressive in getting the money. This seems like a long time for a financial institution to not distribute funds because they are "backlogged".