Tenant wants to give 15 months rent UP FRONT

[Christopher Morin]

Yep, 15 months.  She's not a drug dealer, but she is receiving a very large divorce settlement, has no income, will be going to nursing school.  She is worried that without income she'll have a hard time getting approved.  I have no problem taking her money, but I'd rather not have to claim the income all on one year's tax return.   If we sign the lease in May, then I'd be receiving an extra $8000 in 2015 income that normally would go in 2016. 

Anybody familiar with this?  Without delaying payment, is it possible to defer the income until 2016?  Maybe in the form of a deposit that get's call due on 1 Jan?  I'd like to make this as simple as possible for the tenant.