Is short term disability insurance income treated as 2016 when filed or 2017 when paid?

[kuhdwitt]

My wife filed for short term disability insurance for a December 2016 time period.  The insurance company has not issued a check as of Feb. 14, 2017.  When we receive the check, is the payment considered 2016 income (when filed) or 2017 income (when received)?

[Texas Roger · Accepted solution]

It will be income in the tax year received.