It depends, you must report your income in the year of receipt. The income is not reported as it accrues because the very first tax return you file is used to determine whether you are on the cash (most taxpayers) or accrual method.
You should amend your tax returns for the year's you accrued income and reported it if you did not receive it (minimum would be 2020 statute runs out April 15, 2024; 2021 and 2022. You may be entitled to refunds in those years if you amend them. See the deadline to receive a refund for the 2020 tax return where the statute is going to run out in 2024.
- Constructive receipt. Income is constructively received when an amount is credited to your account or made available to you without restriction. You do not need to have possession of it. If you authorize someone to be your agent and receive income for you, you are considered to have received it when your agent receives it. Income is not constructively received if your control of its receipt is subject to substantial restrictions or limitations.
Be sure to read all the instructions carefully, before you begin, so that TurboTax knows the original numbers and the changed numbers for your amendment. You specifically want to amend a return from a prior year.
If you actually did receive money in a prior year and you included it on your return, then there is nothing to amend.
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