One more approach. What is constructive receipt. I my case the ever wonder Franchise Tax Board hand off my $$$ to  Money Network on 10/26/2022. Money network managed to not send out my debit card to me until early 2023. There may have been some mystical, magical way for me to know the secret phone number and set of codes to contact them, but it was not published until people began to have problems with the card (Best one - I put the card in the ATM and it ATE IT. It never came out. Call Money Network and they need the card number to do anything....)

I enter the MCTR as income with a second entry - MCTR not received until 2023 and a negative. Now I have a whole year for IRS to make up it's mind.