You cannot report income received in January 2023 on your 2022 tax return. Income received in a specific tax year must be reported on the tax return for that year. Therefore, any income received in January 2023 should be reported on your 2023 tax return, even if it puts you in a higher income bracket. If you received a lump-sum payment in January 2023 that included amounts that you earned in this year, you will have to report the whole payment on line 13000 of your 2023 return.
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