Schedule J - Income Averaging For Farmers and Fishermen
Printable Tax Form And Instructions 2017, 2016, 2015
Page two of IRS Form 1040 requires that you attach Schedule J if you had income from farming or fishing, and, choose to calculate your tax due amount using the income averaging method. You can not file Schedule J with one of the shorter IRS forms such as Form 1040A or Form 1040EZ.
Schedule J can help farmers and fishermen lower their income tax due by averaging income over the last three years, smoothing out boom and bust years, for example.
Examples of when to use Schedule J:
- Income from wages as a crew member on a fishing vessel.
- Income from wages as a farm worker.
- Own or operate a farming business.
- Own or operate a fishing business.
- Boom and bust like income each year.
- One time or recurring litigation income.
Schedule J Tax Form And Instructions
Click any of the federal IRS Schedule J tax form links below to download, view, print, edit, or save as a PDF file for the corresponding year. These free PDF files are unaltered and are pulled directly from the publisher.
Schedule J tax forms and instructions booklet are generally updated in December of each year by the IRS. If updated, the 2017 tax year PDF file will display, the prior tax year 2016 if not. Last year, many of the individual income tax forms were published late in December, with instructions booklet following in early January due to last minute legislative changes.
More Tax Forms, Schedules, And Instructions
The printable Schedule J tax form and instructions booklet links above are a quick reference for those looking to print the one federal IRS form. Even more printable federal IRS tax forms, supporting schedules, and instructions booklet are grouped by year on our pages below:
Please report any broken Schedule J tax form and instructions booklet links using our contact us page found at the bottom of this page.
Last updated: January 6, 2018