| If you had deposited the monies in 2009, according to the IRS constructive receipt rule, the 1099-Misc income would not be taxable to you in 2008!
You should clearly explain to your tax preparer or CPA that the monies included on the 1099-Misc report was not received in 2008 and so he would report the 1099-Misc on Schedule C and then make an adjustment of the same amount with an explanation stating that the monies were not received till 2009.
The IRS has accepted this explanation and thus you would not be subject to this tax, as long as you are a cash basis taxpayer and report the income on the 2009 Tax return. | 
