Abigail is cash basis taxpayer who provides advertising services for the ABC partnership (an accrual basis taxpayer). This is not one of Abigail's typical duties as a partner so she is paid $10,000 from the partnership for services performed in 2020. The partnership pays Abigail in 2021. Abigail will recognize income in and the partnership will recognize a deduction in 2020; 2020 2020; 2021 2021; 2021 2021; 2020 T