If I get paid for December 2015 sales commission in January, do I deduct December 2015 adwords advertising used to make the sales?

[skjod17]

I get paid commission a month after the sales take place so my 1099-MISC has me being paid January through December of 2016. The sales actually occurred December 2015 through November 2016. So would I deduct my adwords advertising December 2015 through November 2016?

[CherylW · Accepted solution]

If it was already deducted in 2015, then no.

[skjod17]

It wasn't deducted. I get paid commission a month after the sales take place so my 1099-MISC has me being paid January through December of 2016. The sales actually occurred December 2015 through November 2016. So would I deduct my adwords advertising December 2015 through November 2016?

[CherylW]

You will claim the expenses in the year they're paid then, or if they are on a credit card, when charged.  You don't have to match the expenses to the 1099.  
In your case, you would still take off January - December expenses, but they may not match up to your 1099-MISC.

[skjod17]

Thank you, Cheryl!