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Templates
Government forms
Form 1040 (Schedule J) - Nov 2008

Government forms

Form 1040 (Schedule J) - Nov 2008

Income Averaging for Farmers and Fishermen

Form 1040 (Schedule J) is used by farmers and fishermen who want to use income averaging to calculate their federal income tax.

Originally published by: irs.gov

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Frequently asked questions

Form 1040 (Schedule J) is used by farmers and fishermen who want to use income averaging to calculate their federal income tax. It allows eligible individuals to spread their taxable income over three years, which can result in a lower overall tax liability. The completed form should be submitted to the Internal Revenue Service along with the taxpayer's federal tax return.
Farmers and fishermen who want to use income averaging need to fill in the form.
The completed Form 1040 (Schedule J) should be attached to Form 1040 or Form 1040NR and submitted to the Internal Revenue Service.

Used 1 times