No, there's a way to compute the tax on the 2025 return as if the funds had been received in 2024.  But before doing that computation, you can eyeball the 2024 return and ask yourself if it would have made any difference that year.  For a joint return with $100K AGI in both 2024 and 2025, it's not going to be worth the effort.  If 2024 taxable income was zero and 2025 is going to be 50K, then proceed with the worksheets.