You may want to consult with someone with expertise in tax issues--my vague understanding is that you can report self-employment income either in the tax year earned or the tax year paid, but that you have to be consistent and not mix reporting methods in one year.

If you are on a cash accounting basis --and most small businesses are-- its taxable in the year you receive it. If you use an accrual method, then its taxable the year you earn it, doesn't matter when paid.

I think what he wants to know is will it be on the W9 you get from Google.

>> I think what he wants to know is will it be on the W9 you get from Google.

Yes I would! Does anyone know if it will be on the W9?

This has just become a very important issue for me as I'm trying to defer as much income as possible into 2010. I found this link and this example at the bottom of it:

[google.com...]

"For those publishers whose earnings are reported, please note that payments dated in 2008 will be reported in 2008. This means that unpaid earnings from 2008 that are rolled over to 2009 will not be included. For example, December earnings which are paid in January will not be included as earnings for 2008."

So the way I read this is if you place a payment for November earnings on hold and they don't pay you until January then it shouldn't show up on 2009 W-9.

A W-9 is a form that you would provide TO Google (not the other way around) certifying your tax ID. A 1099 is what Google gives to you (and the IRS) to report the money they paid to you.