My employer, a private company, paid me with stock options. In 2021, the company bought back stock options from employees, so I sold some to them.
We signed the "Letter of transmittal" in December 2021, in which the company and I agreed on selling them the stock options.
In the history of my broker, I see two events that happened in January 2022: exercise and repurchase. I also got the money in my bank account in January 2022, and it was reported by my employer in the 2022 W-2.
So, do I have to report that income in 2022, or can I argue that it is a 2021 income for tax purposes?