1099 Misc for 2018 payments received in 2019

[greesaz]

I received a 1099 for 2018 that included payment made in 2018 but received in 2019.  I am a cash basis self employed taxpayer.  Can I exclude the payment made 12/27/18 received 1/4/19?  How?

[Country Apple]

You should report the 2018 Form 1099 as part your 2018 income as it was constructively received when the check was issued in 2018.  The IRS will receive your 1099 from the payor and if you don’t report the income, there will be a discrepancy and it may trigger an audit.