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Federal housing law

Form 1040 (Schedule J) — Income Averaging for Individuals With Income from Farming or Fishing

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1040sj.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE J
(Form 1040)
Department of the Treasury
Internal Revenue Service		 Income Averaging for Individuals With Income From
Farming or Fishing
Attach to Form 1040, 1040-SR, or 1040-NR.
Go to www.irs.gov/ScheduleJ for instructions and the latest information.		 OMB No. 1545-0074
SCHEDULE J
(Form 1040)
Department of the Treasury
Internal Revenue Service
Income Averaging for Individuals With Income From
Farming or Fishing
Attach to Form 1040, 1040-SR, or 1040-NR.
Go to_www.irs.gov/ScheduleJ_for instructions and the latest information.
Income Averaging for Individuals With Income From
Farming or Fishing
Attach to Form 1040, 1040-SR, or 1040-NR.
Go to_www.irs.gov/ScheduleJ_for instructions and the latest information.
Income Averaging for Individuals With Income From
Farming or Fishing
Attach to Form 1040, 1040-SR, or 1040-NR.
Go to_www.irs.gov/ScheduleJ_for instructions and the latest information.		 2025
Attachment
Sequence No.20		 2025
Attachment
Sequence No.20
Name(s) shown on return Name(s) shown on return Social security number (SSN) Social security number (SSN) Social security number (SSN) Social security number (SSN)
1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
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2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
.
Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
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2c
**3 **
Subtract line 2a from line 1 .
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
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5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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**6 **
7
Combine lines 5 and 6. If zero or less, enter -0-
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7
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
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9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
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 .
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12
Figure the tax on the amount on line 11 using the2023tax rates. See instructions .
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13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
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14
Enter the amount from line 6
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15
Combine lines 13 and 14. If less than zero, enter as a negative amount
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16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
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17
Add lines 4, 8, 12, and 16
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Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
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2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
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Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
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2c
**3 **
Subtract line 2a from line 1 .
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
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5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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**6 **
**7 **
Combine lines 5 and 6. If zero or less, enter -0-
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**7 **
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
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9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
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 .
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12
Figure the tax on the amount on line 11 using the2023tax rates. See instructions .
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13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
.
13
14
Enter the amount from line 6
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15
Combine lines 13 and 14. If less than zero, enter as a negative amount
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15
16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
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17
Add lines 4, 8, 12, and 16
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.		 1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
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2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
.
Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
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2c
**3 **
Subtract line 2a from line 1 .
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
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5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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**6 **
7
Combine lines 5 and 6. If zero or less, enter -0-
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7
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
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9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
10
Enter the amount from line 6
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10
11
Combine lines 9 and 10. If less than zero, enter as a negative amount .
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11
12
Figure the tax on the amount on line 11 using the2023tax rates. See instructions .
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13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
.
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14
Enter the amount from line 6
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15
Combine lines 13 and 14. If less than zero, enter as a negative amount
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16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
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17
Add lines 4, 8, 12, and 16
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.		 **1 ** **1 **
SCHEDULE J
(Form 1040)
Department of the Treasury
Internal Revenue Service		 Income Averaging for Individuals With Income From
Farming or Fishing
Attach to Form 1040, 1040-SR, or 1040-NR.
Go to www.irs.gov/ScheduleJ for instructions and the latest information.		 OMB No. 1545-0074
1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
.
.
.
.
.
2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
.
Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
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2c
**3 **
Subtract line 2a from line 1 .
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
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5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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**6 **
7
Combine lines 5 and 6. If zero or less, enter -0-
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7
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
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9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
10
Enter the amount from line 6
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10
11
Combine lines 9 and 10. If less than zero, enter as a negative amount .
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11
12
Figure the tax on the amount on line 11 using the2023tax rates. See instructions .
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13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
.
13
14
Enter the amount from line 6
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14
15
Combine lines 13 and 14. If less than zero, enter as a negative amount
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15
16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
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17
Add lines 4, 8, 12, and 16
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.		 1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
.
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.
.
2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
.
Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
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2c
**3 **
Subtract line 2a from line 1 .
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
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5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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**6 **
**7 **
Combine lines 5 and 6. If zero or less, enter -0-
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**7 **
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
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9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
10
Enter the amount from line 6
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10
11
Combine lines 9 and 10. If less than zero, enter as a negative amount .
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11
12
Figure the tax on the amount on line 11 using the2023tax rates. See instructions .
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13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
.
13
14
Enter the amount from line 6
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14
15
Combine lines 13 and 14. If less than zero, enter as a negative amount
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15
16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
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17
Add lines 4, 8, 12, and 16
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.		 1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
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.
.
2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
.
Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
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2c
**3 **
Subtract line 2a from line 1 .
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
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5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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**6 **
7
Combine lines 5 and 6. If zero or less, enter -0-
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7
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
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9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
10
Enter the amount from line 6
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10
11
Combine lines 9 and 10. If less than zero, enter as a negative amount .
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11
12
Figure the tax on the amount on line 11 using the2023tax rates. See instructions .
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13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
.
13
14
Enter the amount from line 6
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14
15
Combine lines 13 and 14. If less than zero, enter as a negative amount
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15
16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
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17
Add lines 4, 8, 12, and 16
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.		 2a 2a
SCHEDULE J
(Form 1040)
Department of the Treasury
Internal Revenue Service		 Income Averaging for Individuals With Income From
Farming or Fishing
Attach to Form 1040, 1040-SR, or 1040-NR.
Go to www.irs.gov/ScheduleJ for instructions and the latest information.		 OMB No. 1545-0074
1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
.
.
.
.
.
2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
.
Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
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2c
**3 **
Subtract line 2a from line 1 .
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
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5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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**6 **
7
Combine lines 5 and 6. If zero or less, enter -0-
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7
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
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9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
10
Enter the amount from line 6
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10
11
Combine lines 9 and 10. If less than zero, enter as a negative amount .
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11
12
Figure the tax on the amount on line 11 using the2023tax rates. See instructions .
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13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
.
13
14
Enter the amount from line 6
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14
15
Combine lines 13 and 14. If less than zero, enter as a negative amount
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15
16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
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17
Add lines 4, 8, 12, and 16
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.		 1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
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2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
.
Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
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2c
**3 **
Subtract line 2a from line 1 .
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
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5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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**6 **
**7 **
Combine lines 5 and 6. If zero or less, enter -0-
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**7 **
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
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9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
10
Enter the amount from line 6
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10
11
Combine lines 9 and 10. If less than zero, enter as a negative amount .
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11
12
Figure the tax on the amount on line 11 using the2023tax rates. See instructions .
.
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13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
.
13
14
Enter the amount from line 6
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14
15
Combine lines 13 and 14. If less than zero, enter as a negative amount
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15
16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
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17
Add lines 4, 8, 12, and 16
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.		 1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
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2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
.
Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
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2c
**3 **
Subtract line 2a from line 1 .
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
.
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5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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**6 **
7
Combine lines 5 and 6. If zero or less, enter -0-
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7
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
.
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9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
10
Enter the amount from line 6
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10
11
Combine lines 9 and 10. If less than zero, enter as a negative amount .
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11
12
Figure the tax on the amount on line 11 using the2023tax rates. See instructions .
.
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13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
.
13
14
Enter the amount from line 6
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14
15
Combine lines 13 and 14. If less than zero, enter as a negative amount
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15
16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
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17
Add lines 4, 8, 12, and 16
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.		 **3 ** **3 **
SCHEDULE J
(Form 1040)
Department of the Treasury
Internal Revenue Service		 Income Averaging for Individuals With Income From
Farming or Fishing
Attach to Form 1040, 1040-SR, or 1040-NR.
Go to www.irs.gov/ScheduleJ for instructions and the latest information.		 OMB No. 1545-0074
1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
.
.
.
.
.
2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
.
Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
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2c
**3 **
Subtract line 2a from line 1 .
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
.
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.
5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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**6 **
7
Combine lines 5 and 6. If zero or less, enter -0-
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7
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
.
.
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.
9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
10
Enter the amount from line 6
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10
11
Combine lines 9 and 10. If less than zero, enter as a negative amount .
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11
12
Figure the tax on the amount on line 11 using the2023tax rates. See instructions .
.
.
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.
13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
.
13
14
Enter the amount from line 6
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14
15
Combine lines 13 and 14. If less than zero, enter as a negative amount
.
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15
16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
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17
Add lines 4, 8, 12, and 16
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.		 1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
.
.
.
.
.
2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
.
Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
.
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2c
**3 **
Subtract line 2a from line 1 .
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
.
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.
5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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**6 **
**7 **
Combine lines 5 and 6. If zero or less, enter -0-
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.
**7 **
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
.
.
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.
.
.
.
9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
10
Enter the amount from line 6
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10
11
Combine lines 9 and 10. If less than zero, enter as a negative amount .
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.
11
12
Figure the tax on the amount on line 11 using the2023tax rates. See instructions .
.
.
.
.
.
.
13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
.
13
14
Enter the amount from line 6
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.
14
15
Combine lines 13 and 14. If less than zero, enter as a negative amount
.
.
15
16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
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17
Add lines 4, 8, 12, and 16
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.
.		 1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
.
.
.
.
.
2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
.
Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
.
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2c
**3 **
Subtract line 2a from line 1 .
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
.
.
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.
.
.
.
5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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.
**6 **
7
Combine lines 5 and 6. If zero or less, enter -0-
.
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7
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
.
.
.
.
.
.
.
9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
10
Enter the amount from line 6
.
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.
10
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 the2023tax rates. See instructions .
.
.
.
.
.
.
13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
.
13
14
Enter the amount from line 6
.
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.
14
15
Combine lines 13 and 14. If less than zero, enter as a negative amount
.
.
15
16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
.
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17
Add lines 4, 8, 12, and 16
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.		 **4 ** **4 **
SCHEDULE J
(Form 1040)
Department of the Treasury
Internal Revenue Service		 Income Averaging for Individuals With Income From
Farming or Fishing
Attach to Form 1040, 1040-SR, or 1040-NR.
Go to www.irs.gov/ScheduleJ for instructions and the latest information.		 OMB No. 1545-0074
1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
.
.
.
.
.
2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
.
Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
.
.
.
.
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2c
**3 **
Subtract line 2a from line 1 .
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
.
.
.
.
.
.
.
5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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.
**6 **
7
Combine lines 5 and 6. If zero or less, enter -0-
.
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.
7
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
.
.
.
.
.
.
.
9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
10
Enter the amount from line 6
.
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10
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 the2023tax rates. See instructions .
.
.
.
.
.
.
13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
.
13
14
Enter the amount from line 6
.
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.
14
15
Combine lines 13 and 14. If less than zero, enter as a negative amount
.
.
15
16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
.
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17
Add lines 4, 8, 12, and 16
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.
.		 1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
.
.
.
.
.
2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
.
Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
.
.
.
.
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.
2c
**3 **
Subtract line 2a from line 1 .
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
.
.
.
.
.
.
.
5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
.
.
.
.
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.
.
**6 **
**7 **
Combine lines 5 and 6. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
**7 **
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
.
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9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
10
Enter the amount from line 6
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10
11
Combine lines 9 and 10. If less than zero, enter as a negative amount .
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11
12
Figure the tax on the amount on line 11 using the2023tax rates. See instructions .
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13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
.
13
14
Enter the amount from line 6
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14
15
Combine lines 13 and 14. If less than zero, enter as a negative amount
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15
16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
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17
Add lines 4, 8, 12, and 16
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.		 1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
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2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
.
Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
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Subtract line 2a from line 1 .
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
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5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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**6 **
7
Combine lines 5 and 6. If zero or less, enter -0-
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7
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
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9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
10
Enter the amount from line 6
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10
11
Combine lines 9 and 10. If less than zero, enter as a negative amount .
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11
12
Figure the tax on the amount on line 11 using the2023tax rates. See instructions .
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13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
.
13
14
Enter the amount from line 6
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14
15
Combine lines 13 and 14. If less than zero, enter as a negative amount
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15
16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
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17
Add lines 4, 8, 12, and 16
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.		 **8 ** **8 **
SCHEDULE J
(Form 1040)
Department of the Treasury
Internal Revenue Service		 Income Averaging for Individuals With Income From
Farming or Fishing
Attach to Form 1040, 1040-SR, or 1040-NR.
Go to www.irs.gov/ScheduleJ for instructions and the latest information.		 OMB No. 1545-0074
1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
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.
2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
.
Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
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2c
**3 **
Subtract line 2a from line 1 .
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
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5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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**6 **
7
Combine lines 5 and 6. If zero or less, enter -0-
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7
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
.
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9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
10
Enter the amount from line 6
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10
11
Combine lines 9 and 10. If less than zero, enter as a negative amount .
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11
12
Figure the tax on the amount on line 11 using the2023tax rates. See instructions .
.
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13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
.
13
14
Enter the amount from line 6
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14
15
Combine lines 13 and 14. If less than zero, enter as a negative amount
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15
16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
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17
Add lines 4, 8, 12, and 16
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.		 1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
.
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.
2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
.
Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
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2c
**3 **
Subtract line 2a from line 1 .
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
.
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5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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**6 **
**7 **
Combine lines 5 and 6. If zero or less, enter -0-
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**7 **
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
.
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9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
10
Enter the amount from line 6
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10
11
Combine lines 9 and 10. If less than zero, enter as a negative amount .
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11
12
Figure the tax on the amount on line 11 using the2023tax rates. See instructions .
.
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13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
.
13
14
Enter the amount from line 6
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14
15
Combine lines 13 and 14. If less than zero, enter as a negative amount
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15
16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
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17
Add lines 4, 8, 12, and 16
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.		 1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
.
.
.
.
.
2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
.
Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
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2c
**3 **
Subtract line 2a from line 1 .
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
.
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.
5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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**6 **
7
Combine lines 5 and 6. If zero or less, enter -0-
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7
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
.
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9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
10
Enter the amount from line 6
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10
11
Combine lines 9 and 10. If less than zero, enter as a negative amount .
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11
12
Figure the tax on the amount on line 11 using the2023tax rates. See instructions .
.
.
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.
.
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13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
.
13
14
Enter the amount from line 6
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14
15
Combine lines 13 and 14. If less than zero, enter as a negative amount
.
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15
16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
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17
Add lines 4, 8, 12, and 16
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.		 12 12
SCHEDULE J
(Form 1040)
Department of the Treasury
Internal Revenue Service		 Income Averaging for Individuals With Income From
Farming or Fishing
Attach to Form 1040, 1040-SR, or 1040-NR.
Go to www.irs.gov/ScheduleJ for instructions and the latest information.		 OMB No. 1545-0074
1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
.
.
.
.
.
2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
.
Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
.
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2c
**3 **
Subtract line 2a from line 1 .
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
.
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.
5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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**6 **
7
Combine lines 5 and 6. If zero or less, enter -0-
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7
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
.
.
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.
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.
.
9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
10
Enter the amount from line 6
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10
11
Combine lines 9 and 10. If less than zero, enter as a negative amount .
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11
12
Figure the tax on the amount on line 11 using the2023tax rates. See instructions .
.
.
.
.
.
.
13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
.
13
14
Enter the amount from line 6
.
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14
15
Combine lines 13 and 14. If less than zero, enter as a negative amount
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15
16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
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17
Add lines 4, 8, 12, and 16
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.		 1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
.
.
.
.
.
2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
.
Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
.
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2c
**3 **
Subtract line 2a from line 1 .
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
.
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.
5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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**6 **
**7 **
Combine lines 5 and 6. If zero or less, enter -0-
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.
**7 **
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
.
.
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.
.
.
.
9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
10
Enter the amount from line 6
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10
11
Combine lines 9 and 10. If less than zero, enter as a negative amount .
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.
11
12
Figure the tax on the amount on line 11 using the2023tax rates. See instructions .
.
.
.
.
.
.
13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
.
13
14
Enter the amount from line 6
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14
15
Combine lines 13 and 14. If less than zero, enter as a negative amount
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15
16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
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17
Add lines 4, 8, 12, and 16
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.		 1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
.
.
.
.
.
2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
.
Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
.
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2c
**3 **
Subtract line 2a from line 1 .
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
.
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.
5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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**6 **
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 the2022tax rates. See instructions
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9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
10
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12
Figure the tax on the amount on line 11 using the2023tax rates. See instructions .
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13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
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14
Enter the amount from line 6
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.		 16 16
SCHEDULE J
(Form 1040)
Department of the Treasury
Internal Revenue Service		 Income Averaging for Individuals With Income From
Farming or Fishing
Attach to Form 1040, 1040-SR, or 1040-NR.
Go to www.irs.gov/ScheduleJ for instructions and the latest information.		 OMB No. 1545-0074
1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
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2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
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Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
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2c
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
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5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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**6 **
7
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7
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
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9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
10
Enter the amount from line 6
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12
Figure the tax on the amount on line 11 using the2023tax rates. See instructions .
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13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
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14
Enter the amount from line 6
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15
Combine lines 13 and 14. If less than zero, enter as a negative amount
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16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
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17
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.		 1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
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2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
.
Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
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2c
**3 **
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
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5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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**7 **
Combine lines 5 and 6. If zero or less, enter -0-
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**7 **
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
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9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
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 .
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12
Figure the tax on the amount on line 11 using the2023tax rates. See instructions .
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13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
.
13
14
Enter the amount from line 6
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15
Combine lines 13 and 14. If less than zero, enter as a negative amount
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16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
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17
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.		 1
Enter the taxable income from your2025 Form 1040, 1040-SR, or 1040-NR, line 15 .
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2a
Enter yourelected farm income. See instructions.Do notenter more than the amount on line 1 .
.
Capital gain included on line 2a:
b
Excess, if any, of net long-term capital gain over net short-term capital loss .
2b
c
Unrecaptured section 1250 gain
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2c
**3 **
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4
Figure the tax on the amount on line 3 using the2025 tax rates. See instructions
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5
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 11.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 15.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 3.
Otherwise, enter the taxable income from your2022 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
**5 **
6
Divide the amount online 2aby 3.0 .
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**6 **
7
Combine lines 5 and 6. If zero or less, enter -0-
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7
8
Figure the tax on the amount on line 7 using the2022tax rates. See instructions
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9
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 15.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 3.
Otherwise, enter the taxable income from your2023 Form 1040, 1040-SR,
or 1040-NR, line 15. If zero or less, see instructions.
}
9
10
Enter the amount from line 6
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10
11
Combine lines 9 and 10. If less than zero, enter as a negative amount .
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11
12
Figure the tax on the amount on line 11 using the2023tax rates. See instructions .
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13


If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 3. Otherwise, enter the taxable income from your2024
Form 1040, 1040-SR, or 1040-NR, line 15. If zero or less, see instructions
.
13
14
Enter the amount from line 6
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14
15
Combine lines 13 and 14. If less than zero, enter as a negative amount
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16
Figure the tax on the amount on line 15 using the2024tax rates. See instructions .
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17
Add lines 4, 8, 12, and 16
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.		 17 17

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 25513Y Schedule J (Form 1040) 2025 Created 4/23/25

Schedule J (Form 1040) 2025 Page 2

18 Amount from line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . .
}
19 If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 12.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 16.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J, 19
line 4.
Otherwise, enter the tax from your 2022 Form 1040, 1040-SR, or 1040-NR,
line 16.
}
20 If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 16.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 4.
Otherwise, enter the tax from your 2023 Form 1040, 1040-SR, or 1040-NR, 20
line 16.
21 If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 4. Otherwise, enter the tax from your 2024 Form 1040,
1040-SR, or 1040-NR, line 16* . . . . . . . . . . . . . . . . 21
* Only include tax reported on this line that is imposed by section 1 of the Internal Revenue Code. See
instructions.
22 Add lines 19 through 21 . . . . . . . . . . . . . . . . . . . . . . . . . .
23 Tax. Subtract line 22 from line 18. Also include this amount on Form 1040, 1040-SR, or 1040-NR,
line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Caution: Your tax may be less if you figure it using the 2025 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.		 18
18
Amount from line 17
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19
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 12.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 16.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 4.
Otherwise, enter the tax from your2022Form 1040, 1040-SR, or 1040-NR,
line 16.
}
19
20
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 16.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 4.
Otherwise, enter the tax from your2023 Form 1040, 1040-SR, or 1040-NR,
line 16.
}
20
21

If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 4. Otherwise, enter the tax from your2024Form 1040,
1040-SR, or 1040-NR, line 16* .
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21
* Onlyinclude tax reported on this line that is imposed by section 1 of the Internal Revenue Code. See
instructions.
22
Add lines 19 through 21 .
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23
**Tax.**Subtract line 22 from line 18. Also include this amount on Form 1040, 1040-SR, or 1040-NR,
line 16 .
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**Caution:**Your tax may be less if you figure it using the 2025 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.		 22
18
Amount from line 17
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19
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 12.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 16.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 4.
Otherwise, enter the tax from your2022Form 1040, 1040-SR, or 1040-NR,
line 16.
}
19
20
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 16.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 4.
Otherwise, enter the tax from your2023 Form 1040, 1040-SR, or 1040-NR,
line 16.
}
20
21

If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 4. Otherwise, enter the tax from your2024Form 1040,
1040-SR, or 1040-NR, line 16* .
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21
* Onlyinclude tax reported on this line that is imposed by section 1 of the Internal Revenue Code. See
instructions.
22
Add lines 19 through 21 .
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23
**Tax.**Subtract line 22 from line 18. Also include this amount on Form 1040, 1040-SR, or 1040-NR,
line 16 .
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**Caution:**Your tax may be less if you figure it using the 2025 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.		 23
18
Amount from line 17
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19
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 12.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 16.
• 2022 but not 2023 or 2024, enter the amount from your 2022 Schedule J,
line 4.
Otherwise, enter the tax from your2022Form 1040, 1040-SR, or 1040-NR,
line 16.
}
19
20
If you used Schedule J to figure your tax for:
• 2024, enter the amount from your 2024 Schedule J, line 16.
• 2023 but not 2024, enter the amount from your 2023 Schedule J, line 4.
Otherwise, enter the tax from your2023 Form 1040, 1040-SR, or 1040-NR,
line 16.
}
20
21

If you used Schedule J to figure your tax for 2024, enter the amount from your
2024 Schedule J, line 4. Otherwise, enter the tax from your2024Form 1040,
1040-SR, or 1040-NR, line 16* .
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21
* Onlyinclude tax reported on this line that is imposed by section 1 of the Internal Revenue Code. See
instructions.
22
Add lines 19 through 21 .
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23
**Tax.**Subtract line 22 from line 18. Also include this amount on Form 1040, 1040-SR, or 1040-NR,
line 16 .
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**Caution:**Your tax may be less if you figure it using the 2025 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) 2025

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