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That may vary from one country to another. If you are referring to U.S. income taxes, it is my understanding that you are supposed to report any money you get, as soon as the money is available for you - which is not necessarily when you actually have it in your hands (see the Wikipedia article on "Constructive receipt" for more details about this distinction).

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Q: When a pay period begins in one quarter and ends in another quarter which quarter do you report it in?
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