Statements (12)
| Predicate | Object | 
|---|---|
| gptkbp:instanceOf | gptkb:tax_law | 
| gptkbp:appliesTo | individual taxpayers | 
| gptkbp:category | federal tax form | 
| gptkbp:filingMethod | current tax year | 
| 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 | 
| https://www.w3.org/2000/01/rdf-schema#label | Schedule J |