U.U.S. tax - Receive prior year self-employed income in 2022

[okinawafl]

Sorry I wasn't sure if I posted my question last night successfully so just repost it now.

I left from Canada to U.S. in Sept 2021 for a job under TN visa. But before I left Canada, I had a freelance that I issued invoices from May - Aug 2021. I stop doing any more freelance then.

but unfortunately, the client still has not paid two of my invoices (cad $3,500) and they said they may pay me this year if they have money.

If they pay me this year, would this become my income for U.S. tax purpose for both federal and state tax.
and since I am on TN visa, am I allow to receive this payment this year while I am still under TN visa?



your help is much appreciated.

[nelsona]

Answered in your other post

[okinawafl]

Sorry nelsona.
i am not familar. I didn't work for anyone except my employer since sept 2021 when I arrived u.s.
the 3.5k if the client pay me back really for the old invoice issued before I left canada (job did and invoicesissed july and aug in 2021).
May I ask if this will be treat as my income this year if they really pay me back.

I am sorry to ask again.

[nelsona]

You already wrote a post on this, Please use that post. I have already answered you there