2010 money EARNED in the UK, but not PAID yet - Do I need to report it?

Hello all,

As if my tax return wasn't going to be difficult enough this year (new filing status, partial year NY residency, unemployment benefits), I find myself with an unexpected question.

I was fortunate enough to land a good job just a few weeks after my FLR was granted.  My company does payroll on the 15th of the month - but I started on the 16th of December.  I will have worked for 2 weeks of 2010, but I won't be paid until the 15th of January.  Do I include part of my paycheck when calculating my 2010 tax returns as foreign income earned?  Or, as no money has been received yet, is it all included with my 2011?

Any advice would be greatly appreciated - even if it's just clues as to where else to look!

Thanks!

If it's earned in 2010, I'm pretty sure you report it with 2010 taxes.

With a few exceptions such as some deferred compensation and businesses that have elected the accruals method; the US tax system is figured on a cash paid basis. So you were entitled to not a penny in 2010 and you report nothing from this source in 2010.

Guya is correct.

Thanks, guya!!  That's exactly what I needed to know.  Now it's one less headache to deal with when doing my return.

Thanks again, and Happy New Year!