Freelance writer has yet to be paid $400 for articles published in 2018. No 1099-MISC has been issued.

[petecram]

This small publisher has not paid freelance writers due to 'staff turn over.'   Now that the new calendar year has begun, if ever actually paid for those 2018 articles: will that be income in the year actually paid ?   Or 2018 ?

[Critter · Accepted solution]

It is income in the year you are paid  unless you use the accrual method of bookkeeping.