I am so lost, but also this is why I do cash basis don't have to worry about it spanning the calendar year. In fact, sometimes I wish I had more clients that paid me via check so I could wait to deposit those year end payments after the new year so it goes on next years taxes. Most of my clients pay me with ACH and they will try and clear out their invoices to get them paid before year end for the same reason, just opposite cash flow...