Which year to file, the year of the sale of the option or the year when we received the proceeds?

[cairi1]

We sold some stock in 2017, but only received the proceeds in 2018.  The stocks were in a foreign brokerage firm and transfer money from that firm to our US bank account took a while.  Should we pay the tax for 2017 or wait till next year?  thanks.

[TomYoung]

You report the income based on the trade date.

Tom Young