Which tax year for repair expense?

[Jane Z.]

We have more than 10 rental properties. Our handyman did work on many of them last year, but never give us any invoice until last week. We have very good relationship with the handyman and I guess he is not worried about our payment. So here is my question. Even though we only pay him this year, could we still treat this as last year's expense on our tax form? The handyman told us he has already filed his last year's tax so I guess whatever we pay for him will be this year's income for him.

Thanks.