Earnings Made Last Year Paid This Year

[dmclean222]

Hi, 

So I made some commissions in December, but they won't be paid until February this year. 

So my question is do I file them as part of last years or this years taxes? 

FYI I am self employed and pay estimated taxes. 

Thanks in advance 

[Hal_Al · Accepted solution]

This year's taxes (2023, filed in 2024).  It goes by when the money was received.