<prompt> Human: I am a US citizen but I earned all my income in 2014 in Hong Kong. As the title reads, my performance bonus for 2014 was paid out in January 2015. Can I include the bonus on my tax filings for 2014?I ask ask because I recently moved back to the US and, if possible, would rather include my 2014 performance bonus in my 2014 filings so that I can pay less tax on it.  <response>: Unless you are running a business with an accrual accounting method hint: you arent then you are taxed on income when you receive that income. Those are officially 2015 dollars. 