Bank deposit but is it income?

[ToughSpot]

Wondering if anyone has an opinion on this. I stopped operating my LLC in the summer of 2009. Since then a few very old receivables have trickled in. Believe it or not I just got a couple thousand that was over a year past due.

I do my LLC accounting on an accrual basis so that income was accounted for last year and way before the 6 month look back. However the payment just came in. Do I have to count it as ch7 income for 2010 even though for IRS purposes it was counted in 2009?

[frogger]

Do I have to count it as ch7 income for 2010 even though for IRS purposes it was counted in 2009?

IRS accounting and BK account are not the same. If it's income and on the bank statement, you need to list it.