Irs interest paid

[kemo1a]

After 13 months I received my 2021 tax return.  Irs had to pay interest due to the delay.   The paper that I received said don't forget to include interest on the current tax year.   My question is Do I need to include it on my 2022 return or because it was paid in 2023 is it to be included in next year in the 2023 tax return?

[Vanessa A · Accepted solution]

If it was not received until 2023, then you would not include it on your 2022 return, you would wait and include it on your 2023 return. Income is included on a return in the year the income is received.