Form 1040 (Schedule J) - Jun 2006

Form 1040 (Schedule J) is used to determine your income tax by averaging, over the previous 3 years (base years), all or part of your taxable income from your trade or business of farming or fishing.

Individuals who need to determine their income tax by averaging, over the previous 3 years (base years), all or part of their taxable income from their trade or business of farming or fishing.

The completed Form 1040 (Schedule J) should be submitted to the address included in the instructions.