I have a regular 9-5 job for a big company that sends me a W-2. I also do some hourly contract work on the side for another company, they send me a pay check once a month, I don't get a W-2, and I'm not sure how they report my income to the IRS.

One paycheck they sent me was dated Dec 14 2011 but I didn't deposit it until mid-January 2012. Do I count that income on my 2011 tax return even though I didn't deposit the check until 2012??