selling a 2 home. what is best way to accept payment?" one year or divide it over three or four years. bought for 55,000, selling in 110,000 range. I will carry contract. my tax income in 80,000 range.

If you finance the sale of the property over several years, the tax on your gain will be split up over several years as well, so that may lower your income tax by keeping your income in a lower tax bracket.

However, most likely you will be paying tax on the gain at capital gain tax rates, which will probably be lower than your  marginal ordinary tax rates. So, it my benefit you from a tax standpoint, but you would have to run some numbers up to make sure.

Thank You