Schedule J (Form 1040) - Income Averaging For Farmers And Fishermen - 2012
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1
2Income Averaging for
SCHEDULE J
OMB No. 1545-0074
(Form 1040)
Farmers and Fishermen
2012
Attach to Form 1040 or Form 1040NR.
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Department of the Treasury
Attachment
20
Information about Schedule J and its separate instructions is at
Internal Revenue Service (99)
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Sequence No.
Social security number (SSN)
Name(s) shown on return
1
Enter the taxable income from your 2012 Form 1040, line 43, or Form 1040NR, line 41
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1
2a Enter your elected farm income (see instructions). Do not enter more than the amount on line 1
2a
Capital gain included on line 2a:
b Excess, if any, of net long-term capital gain over net short-term
capital loss
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2b
c Unrecaptured section 1250 gain
2c
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3
Subtract line 2a from line 1 .
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3
4
Figure the tax on the amount on line 3 using the 2012 tax rates (see instructions) .
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4
}
5
If you used Schedule J to figure your tax for:
• 2011, enter the amount from your 2011 Schedule J, line 11.
• 2010 but not 2011, enter the amount from your 2010 Schedule J, line 15.
• 2009 but not 2010 or 2011, enter the amount from your 2009
5
Schedule J, line 3.
Otherwise, enter the taxable income from your 2009 Form 1040, line
43; Form 1040A, line 27; Form 1040EZ, line 6; Form 1040NR, line
40; or Form 1040NR-EZ, line 14. If zero or less, see instructions.
6
Divide the amount on line 2a by 3.0 .
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6
7
7
Combine lines 5 and 6. If zero or less, enter -0-
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8
Figure the tax on the amount on line 7 using the 2009 tax rates (see instructions) .
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8
}
9
If you used Schedule J to figure your tax for:
• 2011, enter the amount from your 2011 Schedule J, line 15.
• 2010 but not 2011, enter the amount from your 2010 Schedule J, line 3.
9
Otherwise, enter the taxable income from your 2010 Form 1040, line
43; Form 1040A, line 27; Form 1040EZ, line 6; Form 1040NR, line
41; or Form 1040NR-EZ, line 14. If zero or less, see instructions.
10
10
Enter the amount from line 6
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11
Combine lines 9 and 10. If less than zero, enter as a negative amount
11
12
Figure the tax on the amount on line 11 using the 2010 tax rates (see instructions) .
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13
If you used Schedule J to figure your tax for 2011, enter the
amount from your 2011 Schedule J, line 3. Otherwise, enter the
taxable income from your 2011 Form 1040, line 43; Form
1040A, line 27; Form 1040EZ, line 6; Form 1040NR, line 41; or
Form 1040NR-EZ, line 14. If zero or less, see instructions .
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14
Enter the amount from line 6
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14
15
15
Combine lines 13 and 14. If less than zero, enter as a negative amount
16
Figure the tax on the amount on line 15 using the 2011 tax rates (see instructions) .
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17
Add lines 4, 8, 12, and 16
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For Paperwork Reduction Act Notice, see your tax return instructions.
Schedule J (Form 1040) 2012
Cat. No. 25513Y
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