Okay, so I've been an independent contractor this year...for the whole year. I keep an excel file that I made up, tho I'm not very adept at excel, at all. I've kept a running tab of all the jobs I've done and then highlight them when I get paid. So far, I've been paid for everything except for about 17 jobs that I did in December, which is not that unusual, because most of these companies pay 30 to 35 days out. My question is....even tho I did the work in December of 2012, they are actually paying me in January of 2013. Which year should I claim this income? This is going to be an issue if I have to claim this in 2013, because I'm not really set up this way. I'll have to redo some stuff. Plllllluhh. I just bought a job-specific software program to take care of all this for me for 2013 and started using this for my first job of 2013, so I won't have this issue next tax season.