Roger Fitzsimmons <
donts...@redtopbg.com> wrote:
> I do a consulting assignment once a year, and I submit my bill in late
> December because I want the income in the following year and I know it
> usually takes the client 4-5 weeks.
>
> This year accounts payable cut the check on December 27, but I have
> proof that it wasn't mailed until around January 17. When I got my
> 1099-NEC, they included the payments I got in January 2023 and also
> this check.
>
> I've written to the company and asked them to reissue the 1099. Is it
> likely they will do that?
>
> Suppose they don't. Do I just file my taxes using the actual amount
> constructively received in 2023 and if IRS says "Hey wait your 1099's
> don't match up" just send them a copy of the email I got from the
> client (AP sends the check to my client contact who mails it out, and
> I have an email from her showing that she wrote "1-17-24" on the top
> of the payment advice) and say "I didn't get this money in 2023; I'll
> pay tax on it in 2024? Is this asking for other trouble?
2023. There was actual receipt in 2024. They didn't even drop it in the