I just received a payment for a 5 year mineral lease on my rental farm ground. This is not a royalty payment but just a lease for the right to explore. I currently use IRS form 4835 to report my farm rental income as a share of the crop. I believe I will use schedule E for the mineral lease income. My question is since this mineral lease income is for a 5 year period can I spread this income over 5 years? The information on schedule E says advance rent is generally reported in the year received. I would like to report this income over the 5 year period it covers. It that possible?