Schedule J (Form 1040) - Income Averaging For Farmers And Fishermen - 2013 Page 2
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Schedule J (Form 1040) 2013
18
18
Amount from line 17 .
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}
19
If you used Schedule J to figure your tax for:
• 2012, enter the amount from your 2012 Schedule J, line 12.
• 2011 but not 2012, enter the amount from your 2011 Schedule J,
line 16.
19
• 2010 but not 2011 or 2012, enter the amount from your 2010
Schedule J, line 4.
Otherwise, enter the tax from your 2010 Form 1040, line 44;*
Form 1040A, line 28;* Form 1040EZ, line 11; Form 1040NR, line
42;* or Form 1040NR-EZ, line 15.
}
20
If you used Schedule J to figure your tax for:
• 2012, enter the amount from your 2012 Schedule J, line 16.
• 2011 but not 2012, enter the amount from your 2011
20
Schedule J, line 4.
Otherwise, enter the tax from your 2011 Form 1040, line 44;*
Form 1040A, line 28;* Form 1040EZ, line 10; Form 1040NR, line
42;* or Form 1040NR-EZ, line 15.
21
If you used Schedule J to figure your tax for 2012, enter the amount
from your 2012 Schedule J, line 4. Otherwise, enter the tax from
your 2012 Form 1040, line 44;* Form 1040A, line 28;* Form 1040EZ,
line 10; Form 1040NR, line 42;* or Form 1040NR-EZ, line 15 .
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21
*Only include tax reported on this line that is imposed by section 1 of the Internal Revenue Code (see
instructions). Do not include alternative minimum tax from Form 1040A.
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Add lines 19 through 21 .
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Tax. Subtract line 22 from line 18. Also include this amount on Form 1040, line 44; or Form 1040NR, line 42
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Caution. Your tax may be less if you figure it using the 2013 Tax Table, Tax Computation Worksheet,
Qualified Dividends and Capital Gain Tax Worksheet, or Schedule D Tax Worksheet. Attach Schedule J
only if you are using it to figure your tax.
Schedule J (Form 1040) 2013
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