This is my first year as an independent consultant (single member LLC), and for a few reasons I’m realizing I would rather defer recognizing income from a couple of recent projects that paid in paper checks until the '24 tax year. Maybe a dumb question, but can I claim that as '24 income if I wait til Jan to deposit the physical checks? Or is it solely based on when the companies I did consulting for issued the checks (i.e. the year they put out a 1099 for my contracted work)?

Does the same apply for something like net 60 direct deposit payment, where they put out a purchase order in '23, but the ACH deposit goes into my bank in '24? Thanks