Question by Inquisitive: Payments received in 2009 for services rendered in 2010 are to be reported during which tax year? I am a music teacher. My studio is a home-based business and I am a sole-proprietor. I received a few hundred dollars in payments in December of 2009 that are for lessons that started in… Continue reading Payments received in 2009 for services rendered in 2010 are to be reported during which tax year?