URGENT 2022 tax deduction for not paid yet

[tk01kj]

I, being unemployed, made $4250 off net long term capital gains, $4000 in unemployment benefits, $1000 in dividends/savings interest, $19500 in rental income, but reimbursement totaling $2000 that apparently will be reported on W2 grossed up for taxes have not been paid yet, and my domestic partner has made $42k in W2 wages. We file taxes separately. I'm hoping that neither of us will have to pay significant if any taxes.

1) If I end up being paid in Dec 2022 but the employer/unemployment benefits agency decides to file the W2/1099 for 2023 tax year in 2024, can I still report the W2/UI benefits in 2022 since my income in 2022 is so low? Note these are not overlapping, the unemployment happened after I received the reimbursement on W2

2) Can my domestic partner still contribute to traditional IRA by 2023 April to decrease taxable income by $6000? Can she also contribute to a solo 401k? What about taking the stock loss deduction up to $3000?

[tagteam]

@Critter-3 

[tk01kj]

Should I contact Critter-3?

[Hal_Al]

No, Critter-3 has been "paged" to look at your question.

If you end up being paid in Dec 2022, it's highly unlikely that the employer will file the W2 for 2023 tax year.  Same for the UI 1099-G. 

The  stock loss deduction, up to $3000, is automatic in TurboTax (TT) and must be claimed on your 2022 tax return. It is not optional.  But, if it is not needed, TT will automatically carry the excess to 2023.  Based on the numbers you provided, that is unlikely (depending on your rental deductions).