Severance Pay

[arlo]

Client received $35,000 is servance pay for 2012. Is there a way he can
average that income over a couple of years?

[Golden Rocket]

Don't See How Arlo

He would have to RECEIVE it in two different years, or at least split the pay such that he receives such an effect split between W-2s for two different years.

If this has already happened in the past, I'm afraid the goose is cooked.

That's the misery of W-2s -
1) They are not in your control
2) Neither you nor the client can correct them if they're wrong
3) No tax planning opportunities

[Burke]

Client received $35,000 is servance pay for 2012. Is there a way he can
average that income over a couple of years?

Income Averaging went away many, many years ago. (Maybe 1986).