If I ordered payments for subcontractors from my account December 2016 but the money didn't get withdrawn until January 6 2017. Is this a 2016 or 2017 1099?

[dftax05]

I was paid in December but the people who pay me delayed processing my payment request.

[Bsch4477 · Accepted solution]

If you use the cash accounting method (most common), your expense occurred when the money was actually paid, so that is a 2017 expense.