Schedule J

GPTKB entity

Statements (12)
Predicate Object
gptkbp:instanceOf gptkb:tax_law
gptkbp:appliesTo individual taxpayers
gptkbp:category federal tax form
gptkbp:filingMethod current tax year
https://www.w3.org/2000/01/rdf-schema#label Schedule J
gptkbp:issuedBy gptkb:Internal_Revenue_Service
gptkbp:partOf gptkb:Form_1040
gptkbp:purpose to allow eligible taxpayers to average their farm or fishing income over the previous three years
gptkbp:usedFor reporting income averaging for farmers and fishermen
gptkbp:usedIn gptkb:United_States
gptkbp:bfsParent gptkb:IRS_Form_1120
gptkbp:bfsLayer 5