IRS Form 1040 Schedule J (2022) - 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_2022 in the form_type parameter.
SCHEDULE J
The document type
A_1040_SCHEDULE_J_2022supports data capture from the IRS 1040 Schedule J only. The first two pages of the document 1040 are processed as a separate document type.
Field descriptions
The following fields are available on this document type:
| JSON Attribute | Data Type | Description |
|---|---|---|
a_1040_schedule_j_2022-Part1-General:year | Integer | Year |
a_1040_schedule_j_2022-Part1-General:name(s)ShownOnReturn | Text | Name(S) Shown On Return |
a_1040_schedule_j_2022-Part1-General:socialSecurityNumber(Ssn) | Social Security Number | Social Security Number (SSN) |
a_1040_schedule_j_2022-Part2-Main:line1-EnterTheTaxableIncomeFromYour2022Form10401040-SrOr1040-NrLine15 | Money | Line 1 - Enter The Taxable Income From Your 2022 Form 1040 1040-SR Or 1040-NR Line 15 |
a_1040_schedule_j_2022-Part2-Main:line2A-EnterYourElectedFarmIncomeDoNotEnterMoreThanTheAmountOnLine1 | Money | Line 2A - Enter Your Elected Farm Income Do Not Enter More Than The Amount On Line 1 |
a_1040_schedule_j_2022-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_2022-Part2-Main:line2C-UnrecapturedSection1250Gain | Money | Line 2C - Unrecaptured Section 1250 Gain |
a_1040_schedule_j_2022-Part2-Main:line3-SubtractLine2AFromLine1 | Money | Line 3 - Subtract Line 2A From Line 1 |
a_1040_schedule_j_2022-Part2-Main:line4-FigureTheTaxOnTheAmountOnLine3UsingThe2022TaxRates | Money | Line 4 - Figure The Tax On The Amount On Line 3 Using The 2022 Tax Rates |
a_1040_schedule_j_2022-Part2-Main:line5-IfYouUsedScheduleJToFigureYourTax | Money | Line 5 - If You Used Schedule J To Figure Your Tax |
a_1040_schedule_j_2022-Part2-Main:line6-DivideTheAmountOnLine2ABy3 | Money | Line 6 - Divide The Amount On Line 2A By 3 |
a_1040_schedule_j_2022-Part2-Main:line7-CombineLines5And6IfZeroOrLessEnter-0- | Money | Line 7 - Combine Lines 5 And 6 If Zero Or Less Enter -0- |
a_1040_schedule_j_2022-Part2-Main:line8-FigureTheTaxOnTheAmountOnLine7UsingThe2019TaxRates | Money | Line 8 - Figure The Tax On The Amount On Line 7 Using The 2019 Tax Rates |
a_1040_schedule_j_2022-Part2-Main:line9-IfYouUsedScheduleJToFigureYourTax | Money | Line 9 - If You Used Schedule J To Figure Your Tax |
a_1040_schedule_j_2022-Part2-Main:line10-EnterTheAmountFromLine6 | Money | Line 10 - Enter The Amount From Line 6 |
a_1040_schedule_j_2022-Part2-Main:line11-CombineLines9And10IfLessThanZeroEnterAsANegativeAmount | Money | Line 11 - Combine Lines 9 And 10 If Less Than Zero Enter As A Negative Amount |
a_1040_schedule_j_2022-Part2-Main:line12-FigureTheTaxOnTheAmountOnLine11UsingThe2020TaxRates | Money | Line 12 - Figure The Tax On The Amount On Line 11 Using The 2020 Tax Rates |
a_1040_schedule_j_2022-Part2-Main:line13-IfYouUsedScheduleJToFigureYourTaxFor2020EnterTheAmountFromLine3 | Money | Line 13 - If You Used Schedule J To Figure Your Tax For 2020 Enter The Amount From Line 3 |
a_1040_schedule_j_2022-Part2-Main:line14-EnterTheAmountFromLine6 | Money | Line 14 - Enter The Amount From Line 6 |
a_1040_schedule_j_2022-Part2-Main:line15-CombineLines13And14IfLessThanZeroEnterAsANegativeAmount | Money | Line 15 - Combine Lines 13 And 14 If Less Than Zero Enter As A Negative Amount |
a_1040_schedule_j_2022-Part2-Main:line16-FigureTheTaxOnTheAmountOnLine15UsingThe2021TaxRates | Money | Line 16 - Figure The Tax On The Amount On Line 15 Using The 2021 Tax Rates |
a_1040_schedule_j_2022-Part2-Main:line17-AddLines4812And16 | Money | Line 17 - Add Lines 4 8 12 And 16 |
a_1040_schedule_j_2022-Part2-Main:line18-AmountFromLine17 | Money | Line 18 - Amount From Line 17 |
a_1040_schedule_j_2022-Part2-Main:line19-IfYouUsedScheduleJToFigureYourTax | Money | Line 19 - If You Used Schedule J To Figure Your Tax |
a_1040_schedule_j_2022-Part2-Main:line20-IfYouUsedScheduleJToFigureYourTax | Money | Line 20 - If You Used Schedule J To Figure Your Tax |
a_1040_schedule_j_2022-Part2-Main:line21-IfYouUsedScheduleJToFigureYourTax | Money | Line 21 - If You Used Schedule J To Figure Your Tax |
a_1040_schedule_j_2022-Part2-Main:line22-AddLines19Through21 | Money | Line 22 - Add Lines 19 Through 21 |
a_1040_schedule_j_2022-Part2-Main:line23-TaxSubtractLine22FromLine18 | Money | Line 23 - Tax Subtract Line 22 From Line 18 |
Sample document
drive.google.comSample JSON result
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Updated 5 months ago