SCHEDULE J
(Form 1040 or 1040-SR)
Department of the Treasury
Internal Revenue Service (99)
Income Averaging for
Farmers and Fishermen
Attach to Form 1040, Form 1040-SR, or Form 1040-NR.
Go to www.irs.gov/ScheduleJ for instructions and the latest information.
OMB No. 1545-0074
2019
Attachment
Sequence No.
20
Name(s) shown on return Social security number (SSN)
1 Enter the taxable income from your 2019 Form 1040 or 1040-SR, line 11b, or Form 1040-NR, line 41 . 1
2a Enter your elected farm income (see instructions). Do not enter more than the amount on line 1 . . 2a
Capital gain included on line 2a:
b Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c Unrecaptured section 1250 gain . . . . . . . . . . . . . . . 2c
3 Subtract line 2a from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Figure the tax on the amount on line 3 using the 2019 tax rates (see instructions) . . . . . . . 4
5 If you used Schedule J to figure your tax for:
• 2018, enter the amount from your 2018 Schedule J, line 11.
• 2017 but not 2018, enter the amount from your 2017 Schedule J, line 15.
2016 but not 2017 or 2018, enter the amount from your 2016 Schedule J, line 3.
Otherwise, enter the taxable income from your 2016 Form 1040, line 43;
Form 1040A, line 27; Form 1040EZ, line 6; Form 1040-NR, line 41; or Form
1040-NR-EZ, line 14. If zero or less, see instructions.
}
5
6 Divide the amount on line 2a by 3.0 . . . . . . . . . . . . . . 6
7 Combine lines 5 and 6. If zero or less, enter -0- . . . . . . . . . . 7
8 Figure the tax on the amount on line 7 using the 2016 tax rates (see instructions) . . . . . . . 8
9 If you used Schedule J to figure your tax for:
• 2018, enter the amount from your 2018 Schedule J, line 15.
• 2017 but not 2018, enter the amount from your 2017 Schedule J, line 3.
Otherwise, enter the taxable income from your 2017 Form 1040, line 43;
Form 1040A, line 27; Form 1040EZ, line 6; Form 1040-NR, line 41; or Form
1040-NR-EZ, line 14. If zero or less, see instructions.
}
9
10 Enter the amount from line 6 . . . . . . . . . . . . . . . . 10
11 Combine lines 9 and 10. If less than zero, enter as a negative amount . . . 11
12 Figure the tax on the amount on line 11 using the 2017 tax rates (see instructions) . . . . . . . 12
13
If you used Schedule J to figure your tax for 2018, enter the amount from your
2018 Schedule J, line 3. Otherwise, enter the taxable income from your 2018
Form 1040, line 10; Form 1040-NR, line 41; or Form 1040-NR-EZ, line 14. If
zero or less, see instructions . . . . . . . . . . . . . . . . 13
14 Enter the amount from line 6 . . . . . . . . . . . . . . . . 14
15 Combine lines 13 and 14. If less than zero, enter as a negative amount . . 15
16 Figure the tax on the amount on line 15 using the 2018 tax rates (see instructions) . . . . . . . 16
17 Add lines 4, 8, 12, and 16 . . . . . . . . . . . . . . . . . . . . . . . . .
17
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 25513Y Schedule J (Form 1040 or 1040-SR) 2019
Schedule J (Form 1040 or 1040-SR) 2019
Page 2
18 Amount from line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
19 If you used Schedule J to figure your tax for:
• 2018, enter the amount from your 2018 Schedule J, line 12.
• 2017 but not 2018, enter the amount from your 2017 Schedule J, line 16.
2016 but not 2017 or 2018, enter the amount from your 2016 Schedule J,
line 4.
Otherwise, enter the tax from your 2016 Form 1040, line 44;* Form 1040A,
line 28;* Form 1040EZ, line 10; Form 1040-NR, line 42;* or Form
1040-NR-EZ, line 15.
}
19
20 If you used Schedule J to figure your tax for:
• 2018, enter the amount from your 2018 Schedule J, line 16.
• 2017 but not 2018, enter the amount from your 2017 Schedule J, line 4.
Otherwise, enter the tax from your 2017 Form 1040, line 44;* Form 1040A,
line 28;* Form 1040EZ, line 10; Form 1040-NR, line 42;* or Form
1040-NR-EZ, line 15.
}
20
21
If you used Schedule J to figure your tax for 2018, enter the amount from your
2018 Schedule J, line 4. Otherwise, enter the tax from your 2018 Form 1040,
line 11; Form 1040-NR, line 42;* or Form 1040-NR-EZ, line 15 . . . . . 21
*Only include tax reported on this line that is imposed by section 1 of the Internal Revenue Code (see
instructions). Do not include alternative minimum tax from Form 1040A.
22 Add lines 19 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . .
22
23
Tax. Subtract line 22 from line 18. Also include this amount on Form 1040 or 1040-SR, line 12a, or
Form 1040-NR, line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Caution: Your tax may be less if you figure it using the 2019 Tax Table, Tax Computation Worksheet,
Qualified Dividends and Capital Gain Tax Worksheet, or Schedule D Tax Worksheet. Attach Schedule
J only if you are using it to figure your tax.
Schedule J (Form 1040 or 1040-SR) 2019