<prompt> Human: I do some web development on the side and I invoiced a client in early December. He didnt get around to sending me a check until Jan 5th. Can I claim it on my 2014 taxes anyway or do I need to wait until next year?  <response>: Depends if you are using the cash or accruals accounting basis for your business. If youre on a cash basis then you would include it in your 2015 taxes the year the money was received. If youre on an accruals basis then you would include it in 2014 taxes the year you invoiced it. As a web developer youre almost guaranteed to be using a cash basis, so 2015 is the most likely answer.The year the check is dated is relevant to your customers taxes if he is on a cash basis but not relevant to your taxes. 