How do account on a 1099 for a payment to a contractor that he didn't cash until 2022

Welcome to the Community, @jay33. I’ll help you handle your transaction in QuickBooks Online (QBO).

If you want to include the specific transaction from last year's 1099, then you have to change the date of the transaction from last year. On the other hand, if you want to include that transaction for 2022, you’ll need to set its date to this year.

Here’s how you can change the date of a bank transaction:

1. Click Accounting in the left panel and choose Chart of Accounts.
2. Choose the account and click View Register. 
3. Press the date, and from there modify it.
4. Tap Save once done. 

I also highly recommend referring to your accountant for expert advice regarding this matter to avoid having trouble with your tax forms.

The following articles are available for you to read. This will show you how to make changes to your bank account as well as what additional transactions you can quickly add:

• Manually add transactions to account registers in QuickBooks Online.
• Find, review, and edit transactions in account registers.

Feel free to leave a comment below if you need further assistance with banking transactions. I’m just one post away from assisting you. Have a great day!

The 1099s you prepare for your company should be based on when you entered and printed your checks, not on when the recipient cashed them.