https://ttlc.intuit.com/community/tax-credits-deductions/discussion/is-it-2023-expense-or-2022/01/2861139#M274569 <P>i paid contract labor in 2022 ( dec 30/2022) and amount got credited to contractor on dec/30/2022 but it didn't show up in my account until jan/03/2023</P><P>&nbsp;</P><P>do i count this expense in 2022 or 2023 ( of course not going to do twice ) but wondering what's best practice</P> Mon, 23 Feb 2026 13:17:37 GMT whm2023 2026-02-23T13:17:37Z https://ttlc.intuit.com/community/tax-credits-deductions/discussion/is-it-2023-expense-or-2022/01/2861139#M274569 <P>i paid contract labor in 2022 ( dec 30/2022) and amount got credited to contractor on dec/30/2022 but it didn't show up in my account until jan/03/2023</P><P>&nbsp;</P><P>do i count this expense in 2022 or 2023 ( of course not going to do twice ) but wondering what's best practice</P> Mon, 23 Feb 2026 13:17:37 GMT https://ttlc.intuit.com/community/tax-credits-deductions/discussion/is-it-2023-expense-or-2022/01/2861139#M274569 whm2023 2026-02-23T13:17:37Z https://ttlc.intuit.com/community/tax-credits-deductions/discussion/re-is-it-2023-expense-or-2022/01/2861301#M274592 <P>It's a 2022 expense. The second you handed the contractor the check, or the second you dropped it in the mailbox, that money was no longer under your control. For the person you paid, the fact they received it in 2023 doesn't matter. They have what's referred to as "constructive receipt" on whatever date is on the check.</P> Sun, 05 Feb 2023 20:49:46 GMT https://ttlc.intuit.com/community/tax-credits-deductions/discussion/re-is-it-2023-expense-or-2022/01/2861301#M274592 Carl 2023-02-05T20:49:46Z