I'm self-employed. Is it legal for me to have my agent hold back payments until next year?
====================
Of course it is. Income is still taxable in the year you had constructive control of it, though.

Phil
Rule Your Retirement Home Fool
====================
Phil's right. But it's also true that tax rates will go up next year for a lot of people, if the "Bush era tax cuts" expire, as they are scheduled to do, in the absence of congressional action.

So think carefully about the ramifications of deferring income to next year. It might not be a good year to do it.

Bill