for a business, you can use the accrual method but you can not change the method from what you used on the initial filing for the business. to change would require the filing of form 3115 - see a tax pro if you desire to change. if you are on the cash basis for your business, then you report the proceeds in the year received.
for other than business purposes reg 1.446-1(b)(2) would seem to permit using the accrual method for other items on your return such as wages. however, if you have previously filed a tax return, you probably used the cash basis so again any change would require filing form 3115. using the accrual method for other than business reporting would be a hassle. You would have to keep sufficient records to show the IRS, if audited, you are reporting income and expenses in the proper year. Failure to keep such records would probably allow the IRS to change you back to the cash basis with your taxes changing according. This could result in penalties and interest. In all my years of practice, I never had a client that used the accrual method other than for businesses - Schedule C. Another problem you face is that the IRS computers are set up to match items reported to them using the cash basis such as wages, dividends, interest, etc. Thus using the accrual method for these would likely result in you getting matching notices every year because what you report won't match with what the IRS has. Your audit potential also increases.
dividends are taxable for the year they are paid for. you can not report 2022 income on your 2021 return.
in some cases an entity will pay a dividend in early January that's taxable in the previous year but it will be reflected as such on the 1099-DIV for the previous year.
