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IRS Form 1040 Schedule J (2019)

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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 AttributeData TypeDescription
a_1040_schedule_j_2019-Part1-General:yearIntegerYear
a_1040_schedule_j_2019-Part1-General:name(s)ShownOnReturnTextName(s) Shown On Return
a_1040_schedule_j_2019-Part1-General:socialSecurityNumber(Ssn)TextSocial Security Number (SSN)
a_1040_schedule_j_2019-Part2-Main:line1-EnterTheTaxableIncomeFromYour2019Form1040Or1040-SrLine11BMoneyLine 1 - Enter The Taxable Income From Your 2019 Form 1040 Or 1040-SR Line 11B
a_1040_schedule_j_2019-Part2-Main:line2A-EnterYourElectedFarmIncomeMoneyLine 2A - Enter Your Elected Farm Income
a_1040_schedule_j_2019-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_2019-Part2-Main:line2C-UnrecapturedSection1250GainMoneyLine 2C - Unrecaptured Section 1250 Gain
a_1040_schedule_j_2019-Part2-Main:line3-SubtractLine2AFromLine1MoneyLine 3 - Subtract Line 2A From Line 1
a_1040_schedule_j_2019-Part2-Main:line4-FigureTheTaxOnTheAmountOnLine3UsingThe2019TaxRatesMoneyLine 4 - Figure The Tax On The Amount On Line 3 Using The 2019 Tax Rates
a_1040_schedule_j_2019-Part2-Main:line5-IfYouUsedScheduleJToFigureYourTaxMoneyLine 5 - If You Used Schedule J To Figure Your Tax
a_1040_schedule_j_2019-Part2-Main:line6-DivideTheAmountOnLine2ABy3.0MoneyLine 6 - Divide The Amount On Line 2A By 3.0
a_1040_schedule_j_2019-Part2-Main:line7-CombineLines5And6.IfZeroOrLessEnter-0-MoneyLine 7 - Combine Lines 5 And 6. If Zero Or Less Enter -0-
a_1040_schedule_j_2019-Part2-Main:line8-FigureTheTaxOnTheAmountOnLine7UsingThe2016TaxRatesMoneyLine 8 - Figure The Tax On The Amount On Line 7 Using The 2016 Tax Rates
a_1040_schedule_j_2019-Part2-Main:line9-IfYouUsedScheduleJToFigureYourTaxMoneyLine 9 - If You Used Schedule J To Figure Your Tax
a_1040_schedule_j_2019-Part2-Main:line10-EnterTheAmountFromLine6MoneyLine 10 - Enter The Amount From Line 6
a_1040_schedule_j_2019-Part2-Main:line11-CombineLines9And10.IfLessThanZeroEnterAsANegativeAmountMoneyLine 11 - Combine Lines 9 And 10. If Less Than Zero Enter As A Negative Amount
a_1040_schedule_j_2019-Part2-Main:line12-FigureTheTaxOnTheAmountOnLine11UsingThe2017TaxRatesMoneyLine 12 - Figure The Tax On The Amount On Line 11 Using The 2017 Tax Rates
a_1040_schedule_j_2019-Part2-Main:line13-IfYouUsedScheduleJToFigureYourTaxFor2018EnterTheAmountFromLine3MoneyLine 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-EnterTheAmountFromLine6MoneyLine 14 - Enter The Amount From Line 6
a_1040_schedule_j_2019-Part2-Main:line15-CombineLines13And14.IfLessThanZeroEnterAsANegativeAmountMoneyLine 15 - Combine Lines 13 And 14. If Less Than Zero Enter As A Negative Amount
a_1040_schedule_j_2019-Part2-Main:line16-FigureTheTaxOnTheAmountOnLine15UsingThe2018TaxRatesMoneyLine 16 - Figure The Tax On The Amount On Line 15 Using The 2018 Tax Rates
a_1040_schedule_j_2019-Part2-Main:line17-AddLines4812And16MoneyLine 17 - Add Lines 4 8 12 And 16
a_1040_schedule_j_2019-Part2-Main:line18-AmountFromLine17MoneyLine 18 - Amount From Line 17
a_1040_schedule_j_2019-Part2-Main:line19-IfYouUsedScheduleJToFigureYourTaxMoneyLine 19 - If You Used Schedule J To Figure Your Tax
a_1040_schedule_j_2019-Part2-Main:line20-IfYouUsedScheduleJToFigureYourTaxMoneyLine 20 - If You Used Schedule J To Figure Your Tax
a_1040_schedule_j_2019-Part2-Main:line21-IfYouUsedScheduleJToFigureYourTaxMoneyLine 21 - If You Used Schedule J To Figure Your Tax
a_1040_schedule_j_2019-Part2-Main:line22-AddLines19Through21MoneyLine 22 - Add Lines 19 Through 21
a_1040_schedule_j_2019-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 1040 Schedule J 2019.pdf
drive.google.comdrive.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": {
                        "value": "0.00",
                        "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 over 1 year ago