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You were thinking about contributing to your IRA account for 2022 and determined that you would contribute $6,000 to your IRA, and deducted $6,000

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You were thinking about contributing to your IRA account for 2022 and determined that you would contribute $6,000 to your IRA, and deducted $6,000 for the contribution when you completed and filed your 2022 tax return on February 1, 2023. Two months later, on April 15, you realized that you had not yet actually contributed the funds to your IRA. On April 15, you went to the post office and mailed a $6,000 check to the bank holding your IRA and the bank received the payment on April 21. In which year is your $6,000 contribution deductible?

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