Rent paid Dec.31 for Jan. Goes on what years taxes

[Steve Legnaioli]

If a renter deposits rent on December 31 to cover rent for January of next year, what year’s taxes will the money land on ?

[Natalie Kolodij]

Originally posted by @Jacob Sampson:

Whichever year you want.  In general, I would put it on the year it was meant for.  Meaning, if it is Jan 2020 rent put it in as income for 2020.

 No you can't just choose. 

Landlords are cash basis- when it's received is when it's reported.