oil and gas lease bonus

No. The income received in each and every tax year, regardless if it is an advance, is required to be reported as income in the year 'constructively' received.

• Constructively received income.  If you’re a cash method taxpayer, you’re generally taxed on income that is available to you, regardless of whether it is actually in your possession.  A valid check that you received or that was made available to you before the end of the tax year is considered income constructively received in that year, even if you don’t cash the check or deposit it to your account until the next year. For example, if the postal service tries to deliver a check to you on the last day of the tax year but you aren’t at home to receive it, you must include the amount in your income for that tax year. If the check was mailed so that it couldn’t possibly reach you until after the end of the tax year, and you otherwise couldn’t get the funds before the end of the year, you include the amount in your income for the next tax year.
• Advance payments.  Generally, you report an advance payment for goods, services, or other items as income in the year you receive the payment.
• IRS Publication 525