Investors & landlords

Generally, no -  The IRS says in  Pub. 537 - Installment Sales:

If you sell depreciable property to certain related persons, you generally can’t report the sale using the installment method. Instead, all payments to be received are considered received in the year of sale.

HOWEVER,  there is an exception to this rule:

You can use the installment method to report a sale of depreciable property to a related person if no significant tax deferral benefit will be derived from the sale. You must show to the satisfaction of the IRS that avoidance of federal income tax wasn’t one of the principal purposes of the sale.

 There is also a special rule if your relative sells, exchanges, or gives away the property.  For more information on this see page 7 of Pub. 537 - Installment Sales

You can report the proceeds from an installment sale by following these steps:

1.  Click on Federal > Wages & Income
2. Scroll down to the Less Common Income section and click on the Start/Revisit box next to Installment Sales. On the Installment Sales screen click on the Yes box.
3. Continue through the interview, entering the requested information.