Jason’s employer pays year-end bonuses each year on December…
Jason’s employer pays year-end bonuses each year on December 31. Jason, a cash basis taxpayer, would prefer to not pay tax on his bonus this year (and actually would prefer his daughter to pay tax on the bonus). So, he leaves town on December 31, 2019 and has his daughter, Julie, pick up his check on January 2, 2020. Who reports the income and when?
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