December rent posts in January--what tax year to file?

[Andrew R.]

Hi, long question: I use a property management co. They collect rents for December and pay me out at the end of the month--the money hits my bank account on January 3.  Some maintenance jobs were done mid December, which are also withdrawn from my bank account on Jan 3. 

Should I include these on my 2016 taxes or 2017? The tenant paid my prop manager in 2016 but I didn't see any $ until 2017.

(I understand the disclaimer that I should ask a tax professional etc.....but I'm asking here for general thoughts and opinions). Thanks!