collected money in Dec for stays in jan/feb

[Lee L.]

I collected money in Dec 2018 for stays in Jan and Feb of 2019. Am I supposed to pay tax on that money for 2018 when it hit my bank account, or 2019 when the actual stay took place? When I was long term renti g and the tenant paid last months rent up front and I had to count it in the year I received it not the year it was used for, but the tax guy is saying something different here.