IRS Form 1040 Schedule J (2018) - Income Averaging for Farmers and Fishermen

This form is used to allow taxpayers engaged in the trade or business of farming or fishing to make an election. It helps them calculate their income tax by averaging, over the previous three years (referred to as the base years), a portion or the entirety of their taxable income from farming or fishing.

To use the Upload PDF endpoint for this document, you must use A_1040_SCHEDULE_J_2018 in the form_type parameter.

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SCHEDULE J

The form type A_1040_SCHEDULE_J_2018 supports data capture from the IRS 1040 Schedule J only. Form 1040 (first 2 pages) is processed as a separate form type.

JSON AttributeData TypeDescription
a_1040_schedule_j_2018-Part1-General:yearIntegerYear
a_1040_schedule_j_2018-Part1-General:name(s)ShownOnReturnTextName(s) Shown On Return
a_1040_schedule_j_2018-Part1-General:socialSecurityNumber(Ssn)TextSocial Security Number (SSN)
a_1040_schedule_j_2018-Part2-Main:line1-EnterTheTaxableIncomeFromYour2018Form1040Line10OrForm1040NrLine41MoneyLine 1 - Enter The Taxable Income From Your 2018 Form 1040 Line 10 Or Form 1040NR Line 41
a_1040_schedule_j_2018-Part2-Main:line2A-EnterYourElectedFarmIncomeMoneyLine 2A - Enter Your Elected Farm Income
a_1040_schedule_j_2018-Part2-Main:line2B-ExcessIfAnyOfNetLong-TermCapitalGainOverNetShort-TermCapitalLossMoneyLine 2B - Excess If Any Of Net Long-Term Capital Gain Over Net Short-Term Capital Loss
a_1040_schedule_j_2018-Part2-Main:line2C-UnrecapturedSection1250GainMoneyLine 2C - Unrecaptured Section 1250 Gain
a_1040_schedule_j_2018-Part2-Main:line3-SubtractLine2AFromLine1MoneyLine 3 - Subtract Line 2A From Line 1
a_1040_schedule_j_2018-Part2-Main:line4-FigureTheTaxOnTheAmountOnLine3UsingThe2018TaxRatesMoneyLine 4 - Figure The Tax On The Amount On Line 3 Using The 2018 Tax Rates
a_1040_schedule_j_2018-Part2-Main:line5-IfYouUsedScheduleJToFigureYourTaxMoneyLine 5 - If You Used Schedule J To Figure Your Tax
a_1040_schedule_j_2018-Part2-Main:line6-DivideTheAmountOnLine2ABy3.0MoneyLine 6 - Divide The Amount On Line 2A By 3.0
a_1040_schedule_j_2018-Part2-Main:line7-CombineLines5And6.IfZeroOrLessEnter-0-MoneyLine 7 - Combine Lines 5 And 6. If Zero Or Less Enter -0-
a_1040_schedule_j_2018-Part2-Main:line8-FigureTheTaxOnTheAmountOnLine7UsingThe2015TaxRatesMoneyLine 8 - Figure The Tax On The Amount On Line 7 Using The 2015 Tax Rates
a_1040_schedule_j_2018-Part2-Main:line9-IfYouUsedScheduleJToFigureYourTaxMoneyLine 9 - If You Used Schedule J To Figure Your Tax
a_1040_schedule_j_2018-Part2-Main:line10-EnterTheAmountFromLine6MoneyLine 10 - Enter The Amount From Line 6
a_1040_schedule_j_2018-Part2-Main:line11-CombineLines9And10.IfLessThanZeroEnterAsANegativeAmountMoneyLine 11 - Combine Lines 9 And 10. If Less Than Zero Enter As A Negative Amount
a_1040_schedule_j_2018-Part2-Main:line12-FigureTheTaxOnTheAmountOnLine11UsingThe2016TaxRatesMoneyLine 12 - Figure The Tax On The Amount On Line 11 Using The 2016 Tax Rates
a_1040_schedule_j_2018-Part2-Main:line13-IfYouUsedScheduleJToFigureYourTaxFor2017EnterTheAmountFromLine3MoneyLine 13 - If You Used Schedule J To Figure Your Tax For 2017 Enter The Amount From Line 3
a_1040_schedule_j_2018-Part2-Main:line14-EnterTheAmountFromLine6MoneyLine 14 - Enter The Amount From Line 6
a_1040_schedule_j_2018-Part2-Main:line15-CombineLines13And14.IfLessThanZeroEnterAsANegativeAmountMoneyLine 15 - Combine Lines 13 And 14. If Less Than Zero Enter As A Negative Amount
a_1040_schedule_j_2018-Part2-Main:line16-FigureTheTaxOnTheAmountOnLine15UsingThe2017TaxRatesMoneyLine 16 - Figure The Tax On The Amount On Line 15 Using The 2017 Tax Rates
a_1040_schedule_j_2018-Part2-Main:line17-AddLines4812And16MoneyLine 17 - Add Lines 4 8 12 And 16
a_1040_schedule_j_2018-Part2-Main:line18-AmountFromLine17MoneyLine 18 - Amount From Line 17
a_1040_schedule_j_2018-Part2-Main:line19-IfYouUsedScheduleJToFigureYourTaxMoneyLine 19 - If You Used Schedule J To Figure Your Tax
a_1040_schedule_j_2018-Part2-Main:line20-IfYouUsedScheduleJToFigureYourTaxMoneyLine 20 - If You Used Schedule J To Figure Your Tax
a_1040_schedule_j_2018-Part2-Main:line21-IfYouUsedScheduleJToFigureYourTaxMoneyLine 21 - If You Used Schedule J To Figure Your Tax
a_1040_schedule_j_2018-Part2-Main:line22-AddLines19Through21MoneyLine 22 - Add Lines 19 Through 21
a_1040_schedule_j_2018-Part2-Main:line23-Tax.SubtractLine22FromLine18MoneyLine 23 - Tax. Subtract Line 22 From Line 18

Sample Form

The below Ocrolus Sample PDF (input) matches the below Sample JSON Result (output).

Sample JSON Result

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