IRS Form 1040 Schedule J (2018)

IRS Form 1040 Schedule J (2018) is used to elect to figure income tax by averaging, over the previous three years (base years), all or part of the taxable income from the trade or business of farming or fishing.

This election may give a taxpayer a lower tax if their income from farming or fishing last year is high and their taxable income for one or more of the three prior years was low.

The form_type parameter A_1040_SCHEDULE_J_2018 for the Upload PDF endpoint is required for this Form Type.

Optional fields captured

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Configuration-Driven Output

All fields below are optionally captured, depending on your order form. To adjust fields captured, please speak with your Ocrolus Account Manager.

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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 Attribute

Data Type

Description

a_1040_schedule_j_2018-Part1-General:year

Integer

Year

a_1040_schedule_j_2018-Part1-General:name(s)ShownOnReturn

Text

Name(s) Shown On Return

a_1040_schedule_j_2018-Part1-General:socialSecurityNumber(Ssn)

Text

Social Security Number (SSN)

a_1040_schedule_j_2018-Part2-Main:line1-EnterTheTaxableIncomeFromYour2018Form1040Line10OrForm1040NrLine41

Money

Line 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-EnterYourElectedFarmIncome

Money

Line 2A - Enter Your Elected Farm Income

a_1040_schedule_j_2018-Part2-Main:line2B-ExcessIfAnyOfNetLong-TermCapitalGainOverNetShort-TermCapitalLoss

Money

Line 2B - Excess If Any Of Net Long-Term Capital Gain Over Net Short-Term Capital Loss

a_1040_schedule_j_2018-Part2-Main:line2C-UnrecapturedSection1250Gain

Money

Line 2C - Unrecaptured Section 1250 Gain

a_1040_schedule_j_2018-Part2-Main:line3-SubtractLine2AFromLine1

Money

Line 3 - Subtract Line 2A From Line 1

a_1040_schedule_j_2018-Part2-Main:line4-FigureTheTaxOnTheAmountOnLine3UsingThe2018TaxRates

Money

Line 4 - Figure The Tax On The Amount On Line 3 Using The 2018 Tax Rates

a_1040_schedule_j_2018-Part2-Main:line5-IfYouUsedScheduleJToFigureYourTax

Money

Line 5 - If You Used Schedule J To Figure Your Tax

a_1040_schedule_j_2018-Part2-Main:line6-DivideTheAmountOnLine2ABy3.0

Money

Line 6 - Divide The Amount On Line 2A By 3.0

a_1040_schedule_j_2018-Part2-Main:line7-CombineLines5And6.IfZeroOrLessEnter-0-

Money

Line 7 - Combine Lines 5 And 6. If Zero Or Less Enter -0-

a_1040_schedule_j_2018-Part2-Main:line8-FigureTheTaxOnTheAmountOnLine7UsingThe2015TaxRates

Money

Line 8 - Figure The Tax On The Amount On Line 7 Using The 2015 Tax Rates

a_1040_schedule_j_2018-Part2-Main:line9-IfYouUsedScheduleJToFigureYourTax

Money

Line 9 - If You Used Schedule J To Figure Your Tax

a_1040_schedule_j_2018-Part2-Main:line10-EnterTheAmountFromLine6

Money

Line 10 - Enter The Amount From Line 6

a_1040_schedule_j_2018-Part2-Main:line11-CombineLines9And10.IfLessThanZeroEnterAsANegativeAmount

Money

Line 11 - Combine Lines 9 And 10. If Less Than Zero Enter As A Negative Amount

a_1040_schedule_j_2018-Part2-Main:line12-FigureTheTaxOnTheAmountOnLine11UsingThe2016TaxRates

Money

Line 12 - Figure The Tax On The Amount On Line 11 Using The 2016 Tax Rates

a_1040_schedule_j_2018-Part2-Main:line13-IfYouUsedScheduleJToFigureYourTaxFor2017EnterTheAmountFromLine3

Money

Line 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-EnterTheAmountFromLine6

Money

Line 14 - Enter The Amount From Line 6

a_1040_schedule_j_2018-Part2-Main:line15-CombineLines13And14.IfLessThanZeroEnterAsANegativeAmount

Money

Line 15 - Combine Lines 13 And 14. If Less Than Zero Enter As A Negative Amount

a_1040_schedule_j_2018-Part2-Main:line16-FigureTheTaxOnTheAmountOnLine15UsingThe2017TaxRates

Money

Line 16 - Figure The Tax On The Amount On Line 15 Using The 2017 Tax Rates

a_1040_schedule_j_2018-Part2-Main:line17-AddLines4812And16

Money

Line 17 - Add Lines 4 8 12 And 16

a_1040_schedule_j_2018-Part2-Main:line18-AmountFromLine17

Money

Line 18 - Amount From Line 17

a_1040_schedule_j_2018-Part2-Main:line19-IfYouUsedScheduleJToFigureYourTax

Money

Line 19 - If You Used Schedule J To Figure Your Tax

a_1040_schedule_j_2018-Part2-Main:line20-IfYouUsedScheduleJToFigureYourTax

Money

Line 20 - If You Used Schedule J To Figure Your Tax

a_1040_schedule_j_2018-Part2-Main:line21-IfYouUsedScheduleJToFigureYourTax

Money

Line 21 - If You Used Schedule J To Figure Your Tax

a_1040_schedule_j_2018-Part2-Main:line22-AddLines19Through21

Money

Line 22 - Add Lines 19 Through 21

a_1040_schedule_j_2018-Part2-Main:line23-Tax.SubtractLine22FromLine18

Money

Line 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

{
    "status": 200,
    "response": {
        "pk": 26980016,
        "uuid": "3a7d1011-dc7f-4a64-aecd-16d8a0a4d39e",
        "forms": [
            {
                "pk": 28247119,
                "uuid": "d59d0232-5368-409d-861f-406bada2f73c",
                "form_type": "A_1040_SCHEDULE_J_2018",
                "form_config_pk": 12148,
                "tables": [],
                "raw_fields": {
                    "a_1040_schedule_j_2018-Part2-Main::line18-AmountFromLine17": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line22-AddLines19Through21": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line23-Tax.SubtractLine22FromLine18": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line19-IfYouUsedScheduleJToFigureYourTax": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line20-IfYouUsedScheduleJToFigureYourTax": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line21-IfYouUsedScheduleJToFigureYourTax": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part1-General::year": {
                        "value": "2018",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part1-General::name(s)ShownOnReturn": {
                        "value": "CHRISTOPHER MILLER",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line17-AddLines4812And16": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part1-General::socialSecurityNumber(Ssn)": {
                        "value": "725-02-7841",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line3-SubtractLine2AFromLine1": {
                        "value": "3812.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line10-EnterTheAmountFromLine6": {
                        "value": "5.64",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line14-EnterTheAmountFromLine6": {
                        "value": "5.64",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line2A-EnterYourElectedFarmIncome": {
                        "value": "21512.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line2C-UnrecapturedSection1250Gain": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line6-DivideTheAmountOnLine2ABy3.0": {
                        "value": "5.64",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line5-IfYouUsedScheduleJToFigureYourTax": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line9-IfYouUsedScheduleJToFigureYourTax": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line7-CombineLines5And6.IfZeroOrLessEnter-0-": {
                        "value": "5.64",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line4-FigureTheTaxOnTheAmountOnLine3UsingThe2018TaxRates": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line8-FigureTheTaxOnTheAmountOnLine7UsingThe2015TaxRates": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line12-FigureTheTaxOnTheAmountOnLine11UsingThe2016TaxRates": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line16-FigureTheTaxOnTheAmountOnLine15UsingThe2017TaxRates": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line11-CombineLines9And10.IfLessThanZeroEnterAsANegativeAmount": {
                        "value": "5.64",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line15-CombineLines13And14.IfLessThanZeroEnterAsANegativeAmount": {
                        "value": "5.64",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line13-IfYouUsedScheduleJToFigureYourTaxFor2017EnterTheAmountFromLine3": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line1-EnterTheTaxableIncomeFromYour2018Form1040Line10OrForm1040NrLine41": {
                        "value": "25324.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    },
                    "a_1040_schedule_j_2018-Part2-Main::line2B-ExcessIfAnyOfNetLong-TermCapitalGainOverNetShort-TermCapitalLoss": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2018.pdf"
                    }
                }
            }
        ]
    },
    "message": "OK"
}

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