What year should 1099MISC be reported, the year the invoice was recieved or the year it was paid

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Hello, I'm new to this forum. I'm interested in finding out when a 1099Misc or 1099Int should be reported? If I recieve an invoice from a vendor in say December of 2007, but do not pay that invoice until Jan. of 2008, which year should that 1099 information be reported in. (this assumes that the invoice is for reportable services) Thanks. MM

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