If I have a 3 year bonus do I spread the tax implications or take the hit all in one 1

[sean6]

I was given a 3 year retention bonus where, in the 3rd year, I will get paid out 100% of the bonus. Is there a way (and is it proper) to amortize that bonus to be equally spreads out over the 3-year term? 

[Bsch4477]

No. Report the bonus income in the tax year you receive it. 

[rjs]

If you are an employee, your bonus should be included in your W-2 for the year that it is actually paid to you. You have to report it on your tax return for that year. There is no way to spread out the income.