I am an independent contractor. I invoiced a client for services in 2009, and they put a check in the mail on 12/31/09 that I didn't receive until the first week of 2010. They included the amount from that check in the income that they reported on the 1099 MISC to me. However, as I stated, I didn't get the money until 2010.

Am I still expected to claim this as 2009 income?