Tax Year 2015: Should income earned in December 2015 for consulting work that is paid in January 2016 be recorded on a 2015 1099-Misc form?

[KarenL2]

It depends on how the payer accounts for their expenses.  If they use the Cash Method of accounting, they will typically  include it for the year it is actually paid.   If they use the Accrual method, they may report it in the year it becomes an Expense Payable, even though it's paid at a later date.  

[VolvoGirl]

Is this on a 2015 1099 you received but you didn't get the income until 2016?  

I assume you are using the Cash method to report your income.  What you should do is enter all the 1099s and then make an entry on schedule C line 27a Other Expenses for the amount you received in the next year and say like Income not received until next year.  And be sure to enter it on your next year's return as General Income not received on a 1099Misc.