Covid Relief

[bulldog10s]

My renter had COVID so we told them they didn't need to pay rent starting in September, so they didn't for four months.  The husband died and his wife filed for COVID relief money.  We then did receive that money in February, but will not get the form (I think 1099) until our taxes for next year.  It will include her rent through April of this year.  How do I enter rent payment for this year?

[AmyC]

Your 2021 return should list only the actual income received. Most people are a cash basis taxpayer which means you only report income actually received in 2021 on your 2021 return. Since you received the rental income in 2022 for those 4 months, it will go on your 2022 return.