Splitting income over multiple tax years?
I'm currently employed full time but that will end in a month when I move to a new state and prepare to start graduate school. However, I am working on arrangement with my employer to become a contractor for the next couple of years and provide back up, advisory, etc. services. If I get paid for that period all up front, is there any allowance to split that income into multiple tax years? For example, half in 2016 or half in 2017? Or would I have to claim it all in 2016 (or in whatever year I actually receive the payment)?