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Level 2
posted Jan 30, 2023 10:00:48 AM

payment received in 2022, but reported to me on 1099-misc as deferred compensation

In 2022, I received a check for $2000.00 as payment for work outside of my normal employment.  I received a 1099-misc form with $2000.00 in box 15 (nonqualified deferred compensation).  Because I actually received the $2000 in 2022, should I include it as taxable income in 2022?  

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1 Replies
Expert Alumni
Jan 30, 2023 10:15:26 AM

When you enter the 1099-misc, since it is reported in box 15, it will be recorded as taxable. 

Enter the 1099-misc, you won't need to enter that amount anywhere else.