IRS Form 1040 Schedule J (2023) - 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_2023 in the form_type parameter.

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SCHEDULE J

The document type A_1040_SCHEDULE_J_2023 supports 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 AttributeData TypeDescription
a_1040_schedule_j_2023-Part1-General:yearIntegerYear
a_1040_schedule_j_2023-Part1-General:name(s)ShownOnReturnTextName(s) Shown On Return
a_1040_schedule_j_2023-Part1-General:socialSecurityNumber(Ssn)Social Security NumberSocial Security Number (SSN)
a_1040_schedule_j_2023-Part2-Line1To17:line1-EnterTheTaxableIncomeFromYour2023Form10401040-SrOr1040-NrLine15MoneyLine 1 - Enter The Taxable Income From Your 2023 Form 1040 1040-SR Or 1040-NR Line 15
a_1040_schedule_j_2023-Part2-Line1To17:line2A-EnterYourElectedFarmIncome.DoNotEnterMoreThanTheAmountOnLine1MoneyLine 2A - Enter Your Elected Farm Income. Do Not Enter More Than The Amount On Line 1
a_1040_schedule_j_2023-Part2-Line1To17:line2B-ExcessIfAnyOfNetLong-TermCapitalGainOverNetShort-TermCapitalLossMoneyLine 2B - Excess If Any Of Net Long-Term Capital Gain Over Net Short-Term Capital Loss
a_1040_schedule_j_2023-Part2-Line1To17:line2C-UnrecapturedSection1250GainMoneyLine 2C - Unrecaptured Section 1250 Gain
a_1040_schedule_j_2023-Part2-Line1To17:line3-SubtractLine2AFromLine1MoneyLine 3 - Subtract Line 2A From Line 1
a_1040_schedule_j_2023-Part2-Line1To17:line4-FigureTheTaxOnTheAmountOnLine3UsingThe2023TaxRatesMoneyLine 4 - Figure The Tax On The Amount On Line 3 Using The 2023 Tax Rates
a_1040_schedule_j_2023-Part2-Line1To17:line5-IfYouUsedScheduleJToFigureYourTaxForMoneyLine 5 - If You Used Schedule J To Figure Your Tax For
a_1040_schedule_j_2023-Part2-Line1To17:line6-DivideTheAmountOnLine2ABy3.0MoneyLine 6 - Divide The Amount On Line 2A By 3.0
a_1040_schedule_j_2023-Part2-Line1To17:line7-CombineLines5And6.IfZeroOrLessEnter-0-MoneyLine 7 - Combine Lines 5 And 6. If Zero Or Less Enter -0-
a_1040_schedule_j_2023-Part2-Line1To17:line8-FigureTheTaxOnTheAmountOnLine7UsingThe2020TaxRatesMoneyLine 8 - Figure The Tax On The Amount On Line 7 Using The 2020 Tax Rates
a_1040_schedule_j_2023-Part2-Line1To17:line9-IfYouUsedScheduleJToFigureYourTaxForMoneyLine 9 - If You Used Schedule J To Figure Your Tax For
a_1040_schedule_j_2023-Part2-Line1To17:line10-EnterTheAmountFromLine6MoneyLine 10 - Enter The Amount From Line 6
a_1040_schedule_j_2023-Part2-Line1To17:line11-CombineLines9And10.IfLessThanZeroEnterAsANegativeAmountMoneyLine 11 - Combine Lines 9 And 10. If Less Than Zero Enter As A Negative Amount
a_1040_schedule_j_2023-Part2-Line1To17:line12-FigureTheTaxOnTheAmountOnLine11UsingThe2021TaxRatesMoneyLine 12 - Figure The Tax On The Amount On Line 11 Using The 2021 Tax Rates
a_1040_schedule_j_2023-Part2-Line1To17:line13-IfYouUsedScheduleJToFigureYourTaxFor2022EnterTheAmountMoneyLine 13 - If You Used Schedule J To Figure Your Tax For 2022 Enter The Amount
a_1040_schedule_j_2023-Part2-Line1To17:line14-EnterTheAmountFromLine6MoneyLine 14 - Enter The Amount From Line 6
a_1040_schedule_j_2023-Part2-Line1To17:line15-CombineLines13And14.IfLessThanZeroEnterAsANegativeAmountMoneyLine 15 - Combine Lines 13 And 14. If Less Than Zero Enter As A Negative Amount
a_1040_schedule_j_2023-Part2-Line1To17:line16-FigureTheTaxOnTheAmountOnLine15UsingThe2022TaxRatesMoneyLine 16 - Figure The Tax On The Amount On Line 15 Using The 2022 Tax Rates
a_1040_schedule_j_2023-Part2-Line1To17:line17-AddLines4812And16MoneyLine 17 - Add Lines 4 8 12 And 16
a_1040_schedule_j_2023-Part2-Line18To23:line18-AmountFromLine17MoneyLine 18 - Amount From Line 17
a_1040_schedule_j_2023-Part2-Line18To23:line19-IfYouUsedScheduleJToFigureYourTaxForMoneyLine 19 - If You Used Schedule J To Figure Your Tax For
a_1040_schedule_j_2023-Part2-Line18To23:line20-IfYouUsedScheduleJToFigureYourTaxForMoneyLine 20 - If You Used Schedule J To Figure Your Tax For
a_1040_schedule_j_2023-Part2-Line18To23:line21-IfYouUsedScheduleJToFigureYourTaxFor2022EnterTheAmountMoneyLine 21 - If You Used Schedule J To Figure Your Tax For 2022 Enter The Amount
a_1040_schedule_j_2023-Part2-Line18To23:line22-AddLines19Through21MoneyLine 22 - Add Lines 19 Through 21
a_1040_schedule_j_2023-Part2-Line18To23:line23-Tax.SubtractLine22FromLine18.AlsoIncludeThisAmountOnForm1040MoneyLine 23 - Tax. Subtract Line 22 From Line 18. Also Include This Amount On Form 1040

Sample document

Sample JSON result

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  "created_ts": "2024-01-31T01:56:33Z",
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