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Schedule J (Form 1040)

Schedule J (Form 1040)

IRS Schedule J for 2025 used to calculate income averaging for individuals with farming or fishing income and report the resulting tax on Form 1040-series returns.

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Rental Inspection Checklist for reviewing a property's condition during tenancy

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Rental Inspection Checklist for reviewing a property's condition during tenancy page 0

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Frequently asked questions

Schedule J (Form 1040) 2025 is an IRS attachment used to compute income averaging for individuals with farming or fishing income. The filer enters their name and SSN, 2025 taxable income, elected farm income, and certain capital gain components. The schedule then requires prior-year (2022–2024) taxable income and/or prior Schedule J amounts and calculates tax using 2022–2025 tax rates to determine the final tax to report on Form 1040 line 16. It is filed only if used to figure tax and must be attached to the taxpayer’s 2025 federal income tax return.
U.S. taxpayers (individuals) with qualifying farming or fishing income who elect income averaging for tax year 2025, or their authorized tax preparers.
Attach to Form 1040, 1040-SR, or 1040-NR and file the tax return with the IRS (e-file or mail per the main return instructions).

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