Hi Carrie Hirsh!
I agree with BigRedConsulting. Allow me to step in and provide additional information.
Yes, you'll want to report payments dated in the calendar year, regardless of when the services were performed. So if the date of the payments to the contractors is in 2023, they should already be reported on the 2023 1099 forms, even if the services were performed in 2022, or an accrued expense like your case. You can contact the IRS for guidance.
It's important to use the correct payment date when reporting your 1099 forms because the IRS uses this information to match the income you report with the income reported by the payee. If you use the wrong payment date, it could cause a discrepancy and potentially result in an audit or other issues. Please do not change the dates of the payments on your record, too.
I'm adding these articles for your additional reference:
Feel free to go back to this thread if you have other questions in mind.
