edjcblaj
New Member

Do I report self employment income, professional fees as amount invoiced in the tax year, or amount paid to/received by me in the tax year

This is my first year working as an independent contractor for my previous employer doing on call work periodically. I invoiced twice in 2023 but only received payment for one invoice in 2023. Not sure if I enter the total amount invoiced in 2023 or what I received in 2023?