Income Taxes: Should commission be included on my 1099 for 2023 or 2024?

[Robert Carmody]

Looking for an answer or insight to a question regarding my 1099 statement for commissions earned. I recently had a closing on 12/28/23. The title company issued a check to my brokerage on 12/29/23, however, due to the holiday weekend and the broker being out of town, my broker didn't actually receive the check until 1/4/24, at which point it was deposited into the brokerage account, and then once my file was cleared, a check was issued to me on 1/8/24 (dated 1/8/24). 

Would this income be included on my 1099 for 2023, since that is when the closing occurred? Or, should it be included on my 1099 for 2024, since that is when the payment was issued to me?