IRS Form 1040 Schedule J (2019) - Income Averaging for Farmers and Fishermen

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IRS Form 1040 Schedule J (2019) 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_2019 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_2019 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_2019-Part1-General:year`	Integer	Year
`a_1040_schedule_j_2019-Part1-General:name(s)ShownOnReturn`	Text	Name(s) Shown On Return
`a_1040_schedule_j_2019-Part1-General:socialSecurityNumber(Ssn)`	Text	Social Security Number (SSN)
`a_1040_schedule_j_2019-Part2-Main:line1-EnterTheTaxableIncomeFromYour2019Form1040Or1040-SrLine11B`	Money	Line 1 - Enter The Taxable Income From Your 2019 Form 1040 Or 1040-SR Line 11B
`a_1040_schedule_j_2019-Part2-Main:line2A-EnterYourElectedFarmIncome`	Money	Line 2A - Enter Your Elected Farm Income
`a_1040_schedule_j_2019-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_2019-Part2-Main:line2C-UnrecapturedSection1250Gain`	Money	Line 2C - Unrecaptured Section 1250 Gain
`a_1040_schedule_j_2019-Part2-Main:line3-SubtractLine2AFromLine1`	Money	Line 3 - Subtract Line 2A From Line 1
`a_1040_schedule_j_2019-Part2-Main:line4-FigureTheTaxOnTheAmountOnLine3UsingThe2019TaxRates`	Money	Line 4 - Figure The Tax On The Amount On Line 3 Using The 2019 Tax Rates
`a_1040_schedule_j_2019-Part2-Main:line5-IfYouUsedScheduleJToFigureYourTax`	Money	Line 5 - If You Used Schedule J To Figure Your Tax
`a_1040_schedule_j_2019-Part2-Main:line6-DivideTheAmountOnLine2ABy3.0`	Money	Line 6 - Divide The Amount On Line 2A By 3.0
`a_1040_schedule_j_2019-Part2-Main:line7-CombineLines5And6.IfZeroOrLessEnter-0-`	Money	Line 7 - Combine Lines 5 And 6. If Zero Or Less Enter -0-
`a_1040_schedule_j_2019-Part2-Main:line8-FigureTheTaxOnTheAmountOnLine7UsingThe2016TaxRates`	Money	Line 8 - Figure The Tax On The Amount On Line 7 Using The 2016 Tax Rates
`a_1040_schedule_j_2019-Part2-Main:line9-IfYouUsedScheduleJToFigureYourTax`	Money	Line 9 - If You Used Schedule J To Figure Your Tax
`a_1040_schedule_j_2019-Part2-Main:line10-EnterTheAmountFromLine6`	Money	Line 10 - Enter The Amount From Line 6
`a_1040_schedule_j_2019-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_2019-Part2-Main:line12-FigureTheTaxOnTheAmountOnLine11UsingThe2017TaxRates`	Money	Line 12 - Figure The Tax On The Amount On Line 11 Using The 2017 Tax Rates
`a_1040_schedule_j_2019-Part2-Main:line13-IfYouUsedScheduleJToFigureYourTaxFor2018EnterTheAmountFromLine3`	Money	Line 13 - If You Used Schedule J To Figure Your Tax For 2018 Enter The Amount From Line 3
`a_1040_schedule_j_2019-Part2-Main:line14-EnterTheAmountFromLine6`	Money	Line 14 - Enter The Amount From Line 6
`a_1040_schedule_j_2019-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_2019-Part2-Main:line16-FigureTheTaxOnTheAmountOnLine15UsingThe2018TaxRates`	Money	Line 16 - Figure The Tax On The Amount On Line 15 Using The 2018 Tax Rates
`a_1040_schedule_j_2019-Part2-Main:line17-AddLines4812And16`	Money	Line 17 - Add Lines 4 8 12 And 16
`a_1040_schedule_j_2019-Part2-Main:line18-AmountFromLine17`	Money	Line 18 - Amount From Line 17
`a_1040_schedule_j_2019-Part2-Main:line19-IfYouUsedScheduleJToFigureYourTax`	Money	Line 19 - If You Used Schedule J To Figure Your Tax
`a_1040_schedule_j_2019-Part2-Main:line20-IfYouUsedScheduleJToFigureYourTax`	Money	Line 20 - If You Used Schedule J To Figure Your Tax
`a_1040_schedule_j_2019-Part2-Main:line21-IfYouUsedScheduleJToFigureYourTax`	Money	Line 21 - If You Used Schedule J To Figure Your Tax
`a_1040_schedule_j_2019-Part2-Main:line22-AddLines19Through21`	Money	Line 22 - Add Lines 19 Through 21
`a_1040_schedule_j_2019-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).

drive.google.com

Sample 1040 Schedule J 2019.pdf

Sample JSON Result

{
    "status": 200,
    "response": {
        "pk": 26980021,
        "uuid": "85ce7640-6ada-4358-971a-97b47222cc76",
        "forms": [
            {
                "pk": 28247125,
                "uuid": "65122fc1-a1f2-42d1-8c2b-a8e585b4748d",
                "form_type": "A_1040_SCHEDULE_J_2019",
                "form_config_pk": 12149,
                "tables": [],
                "raw_fields": {
                    "a_1040_schedule_j_2019-Part1-General::year": {
                        "value": "2019",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part1-General::name(s)ShownOnReturn": {
                        "value": "THOMAS JOHNSON",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line17-AddLines4812And16": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part1-General::socialSecurityNumber(Ssn)": {
                        "value": "721-08-7523",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line3-SubtractLine2AFromLine1": {
                        "value": "7128.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line10-EnterTheAmountFromLine6": {
                        "value": "6.34",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line14-EnterTheAmountFromLine6": {
                        "value": "6.34",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line2A-EnterYourElectedFarmIncome": {
                        "value": "45236.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line2C-UnrecapturedSection1250Gain": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line6-DivideTheAmountOnLine2ABy3.0": {
                        "value": "6.34",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line5-IfYouUsedScheduleJToFigureYourTax": {
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                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line9-IfYouUsedScheduleJToFigureYourTax": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line7-CombineLines5And6.IfZeroOrLessEnter-0-": {
                        "value": "6.34",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line4-FigureTheTaxOnTheAmountOnLine3UsingThe2019TaxRates": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line8-FigureTheTaxOnTheAmountOnLine7UsingThe2016TaxRates": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line12-FigureTheTaxOnTheAmountOnLine11UsingThe2017TaxRates": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line16-FigureTheTaxOnTheAmountOnLine15UsingThe2018TaxRates": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line11-CombineLines9And10.IfLessThanZeroEnterAsANegativeAmount": {
                        "value": "6.34",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line1-EnterTheTaxableIncomeFromYour2019Form1040Or1040-SrLine11B": {
                        "value": "52364.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line15-CombineLines13And14.IfLessThanZeroEnterAsANegativeAmount": {
                        "value": "6.34",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line13-IfYouUsedScheduleJToFigureYourTaxFor2018EnterTheAmountFromLine3": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line2B-ExcessIfAnyOfNetLong-TermCapitalGainOverNetShort-TermCapitalLoss": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line18-AmountFromLine17": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line22-AddLines19Through21": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line23-Tax.SubtractLine22FromLine18": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line19-IfYouUsedScheduleJToFigureYourTax": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line20-IfYouUsedScheduleJToFigureYourTax": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    },
                    "a_1040_schedule_j_2019-Part2-Main::line21-IfYouUsedScheduleJToFigureYourTax": {
                        "value": "0.00",
                        "is_empty": false,
                        "alias_used": null,
                        "source_filename": "Sample 1040 Schedule J 2019.pdf"
                    }
                }
            }
        ]
    },
    "message": "OK"
}

Updated about 1 month ago