Per Diem Rates from the U.S. General Services Administration
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Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").
Bounced Checks Under the Cash Method
Under the cash method you report income in the year it is actually received. If you receive a check that bounces, don't include it in gross income. If you redeposit a bounced check and it clears the bank, include it in income at that time.
Example:
You're a sole proprietor on a calendar year (year ends December 31). On December 27, 2020 you receive a $500 check from a customer and deposit it. On December 31, 2020 the check bounces. Do not include the $500 in your 2020 income.
Example:
During January 2021 you redeposit the $500 check that bounced and it clears the bank. Include the $500 in your 2021 income.