Section 3. Individual Income Tax Returns›3.24.3 Individual Income Tax Returns
Section 20 — Form 1040 / Form 1040 SR — Schedule J
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Elem. No.
Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
Elected Farm Income
L2A $
Enter the amount from line 2a.
(3)
Excess Net-Long Term Gain
L2B $
Enter the amount from line 2b.
(4)
3 Year Old Schedule J Tax
LN8 $
Enter the amount from line 8.
(5)
2 Year Old Schedule J Tax
L12 $
Enter the amount from line 12.
(6)
1 Year Old Schedule J Tax
L16 $
Enter the amount from line 16.
(7)
3 Year Old Actual Tax
L19 $
Enter the amount from line 19.
(8)
2 Year Old Actual Tax
L20 $
Enter the amount from line 20.
(9)
1 Year Old Actual Tax
L21 $
Enter the amount from line 21.
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