I received two w2s with checks attached, but did not deposit them in time

[mc135]

I received two w2s with checks attached, but did not deposit them in time, and now the checks are void. They are from a settlement from a previous employer. Do I report them on my taxes even though I am not in possession of the money? And I plan to try and get them reissued, so if I am able to, do I need to report them on last years taxes, or next years?

[Mike9241]

when you got the W-2s with the checks you had constructive receipt of the money therefore, it is taxable income in the year you got the checks.