Can I declare only half of what my (2017) 1099 misc states, since I received the 2nd half in 2018?

[christianjacob]

My Payer won't draw a new 1099 since they sent the money by the end of December 2017; but I received it late January 2018, and since 2018 will be a frugal year for me, I really would need to declare the second half on my 2018 taxes. Am I allowed to do that?

[davepam]

Hi, unfortunately you will have to report the amount on your 2017 1099 misc.  I too had this same type issue in 2014/2015. My employer, who went out of business, did not send me a 1099 misc for 2014 tax year until the end of April 2015.  I owed the back tax amount and penalties.  You can always try an attorney to help but that might cost more than its worth.  Hope this helps!