Royalties earned between April & September 2018, Invoice date was 10/1/2018, statement date was 11/19/2018-but check was dated 1/1/2019. Can I claim income for 2018?

[MJD]

I received check from publisher dated 1/1/19, but income was for April-September 2018, and invoice is dated 10/1/18 -- and statement date was November 19. Can I report this as 2018 income (if it is to my advantage) or must I wait and report it as 2019 income since they are likely to issue a 1099-Misc for 2019?

[Leonard · Accepted solution]

No, you can not claim the income on your 2018 tax return.

You will have to wait until you file your 2019 tax return to report the income.

Yes, you will more than likely receive a Form 1099-MISC  in 2019 if the amount was more than $600.