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IRS.gov Website
Instructions for Schedule J (Form 1040)
taxmap/instr/i1040sj-008.htm#TXMP6c11c42d

Line 12(p8)

rule
If line 11 is zero or less, enter -0- on line 12. Otherwise, figure the tax on the amount on line 11 using:
If your elected farm income includes net capital gain, you must use the 2009 Schedule D Tax Worksheet to figure the tax on the amount on line 11. However, if you filed Form 2555 or 2555-EZ for 2009, you must first complete the 2009 Foreign Earned Income Tax Worksheet, and then use the 2009 Schedule D Tax Worksheet to figure the tax on the amount on line 3 of that worksheet.
When completing the Schedule D Tax Worksheet, you must allocate 1/3 of the amount on line 2b (and 1/3 of the amount on line 2c, if any) to 2009. If for 2009 you had a capital loss that resulted in a capital loss carryover to 2010, do not reduce the elected farm income allocated to 2009 by any part of the carryover.
taxmap/instr/i1040sj-008.htm#w25514j10
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2009 Tax Rate Schedules—Line 12

Schedule X—Use if your 2009 filing status was Single or you checked filing status box 1 or 2 on Form 1040NR Schedule Y-2—Use if your 2009 filing status was Married filing separately or you checked filing status box 3, 4, or 5 on Form 1040NR
If Schedule J, line 11, is:
Over—
But not over—Enter on     
Schedule J,     
line 12     
of the amount over—If Schedule J, line 11, is:
Over—
But not over—Enter on     
Schedule J,     
line 12     
of the amount over—
$0
8,350
33,950
82,250
171,550
372,950
$8,350
33,950
82,250
171,550
372,950
.............
...........
$835.00 +
4,675.00 +
16,750.00 +
41,754.00 +
108,216.00 +


10%
15%
25%

28%
33%
35%
$0
8,350
33,950

82,250
171,550
372,950
$0
8,350
33,950
68,525
104,425
186,475
$8,350
33,950
68,525
104,425
186,475
.............
...........
$835.00 + 4,675.00 +
13,318.75 +
23,370.75 +
50,447.25 +
10%
15%
25%
28%
33%
35%
$0
8,350

33,950
68,525
104,425
186,475
          
Schedule Y-1—Use if your 2009 filing status was Married filing jointly or Qualifying widow(er) or you checked filing status box 6 on Form 1040NR


Schedule Z—Use if your 2009 filing status was Head of household
If Schedule J, line 11, is:
Over—
But not over—Enter on     
Schedule J,     
line 12     
of the amount over—If Schedule J, line 11, is:
Over—
But not over—Enter on     
Schedule J,     
line 12     
of the amount over—
$0
16,700
67,900
137,050
208,850
372,950
$16,700
67,900
137,050
208,850
372,950
............
...........
$1,670.00 +
9,350.00 +
26,637.50 +
46,741.50 +
100,894.50 +


10%
15%
25%

28%
33%
35%
$0
16,700

67,900
137,050
208,850
372,950
$0
11,950
45,500
117,450
190,200
372,950
$11,950 45,500
117,450
190,200
372,950
.............
...........
$1,195.00 + 6,227.50 +
24,215.00 +
44,585.00 +
104,892.50 +
10%
15%

25%
28%
33%
35%
$0
11,950

45,500
117,450
190,200
372,950
          
taxmap/instr/i1040sj-008.htm#w25514j05
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2009 Qualified Dividends and Capital Gain Tax Worksheet—Line 12

Use this worksheet only if both of the following apply.
  • Your elected farm income on your 2011 Schedule J, line 2a, does not include any net capital gain.
  • You (a) entered qualified dividends on your 2009 Form 1040, line 9b (or your 2009 Form 1040A, line 9b, or 2009 Form 1040NR, line 10b); (b) entered capital gain distributions directly on your 2009 Form 1040, line 13 (or your 2009 Form 1040A, line 10, or 2009 Form 1040NR, line 14) and were not required to file Schedule D; or (c) filed Schedule D in 2009 and you answered "Yes" on lines 17 and 20 of that Schedule D.
 
1. Amount from your 2011 Schedule J, line 11. If for 2009 you filed Form 2555 or 2555-EZ, enter the amount from line 3 of the 2009 Foreign Earned Income Tax Worksheet 1.   
2. Amount from your 2009 Form 1040, line 9b* (or your 2009 Form 1040A, line 9b, or 2009 Form 1040NR, line 10b)2.   
3. Did you file Schedule D in 2009?*    
   box Yes. Enter the smaller of line 15 or 16 of your 2009 Schedule D, but do not enter less than -0- Right brace3.   
   box No.Enter the amount from your 2009 Form 1040, line 13 (or your 2009 Form 1040A, line 10, or 2009 Form 1040NR, line 14)    
4. Add lines 2 and 34.   
5. Amount, if any, from your 2009 Form 4952, line 4g5.   
6. Subtract line 5 from line 4. If zero or less, enter -0-6.   
7. Subtract line 6 from line 1. If zero or less, enter -0-7.   
8. Enter the smaller of:   
  
  • The amount on line 1, or
  
  
  • $33,950 if single or married filing separately, or if you
      checked filing status box 1, 2, 3, 4, or 5 on Form 1040NR;
Right brace8.   
    $67,900 if married filing jointly or qualifying widow(er)
  or if you checked filing status box 6 on Form 1040NR;
  $45,500 if head of household.
  
9. Is the amount on line 7 equal to or more than the amount on line 8?  
   box Yes.Skip lines 9 and 10; go to line 11 and check the "No" box.  
   box No.Enter the amount from line 79.   
10. Subtract line 9 from line 810.   
11. Are the amounts on lines 6 and 10 the same?  
   box Yes.Skip lines 11 through 14; go to line 15.  
   box No.Enter the smaller of line 1 or line 6 11.   
12. Enter the amount from line 10 (if line 10 is blank, enter -0-)12.   
13. Subtract line 12 from line 1113.   
14. Multiply line 13 by 15% (.15)14.  
15. Figure the tax on the amount on line 7. Use the 2009 Tax Rate Schedules15.  
16. Add lines 14 and 1516.  
17. Figure the tax on the amount on line 1. Use the 2009 Tax Rate Schedules17.  
18. Tax. Enter the smaller of line 16 or line 17 here and on your 2011 Schedule J, line 12. If for 2009 you filed Form 2555 or 2555-EZ, do not enter this amount on Schedule J, line 12. Instead, enter it on line 4 of the 2009 Foreign Earned Income Tax Worksheet 18.  
*If for 2009 you filed Form 2555 or 2555-EZ, see the footnote in the 2009 Foreign Earned Income Tax Worksheet before completing this line.
  
taxmap/instr/i1040sj-008.htm#w25514j20
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2009 Foreign Earned Income Tax Worksheet—Line 12

Use this worksheet if you claimed the foreign earned income exclusion or housing exclusion on your 2009 Form 1040 using Form 2555 or 2555-EZ. However, if Schedule J, line 11, is zero or less do not complete this worksheet.
1.Enter the amount from your 2011 Schedule J, line 111.
2.Enter the amount from your (and your spouse's, if filing jointly) 2009 Form 2555, lines 45 and 50, or Form 2555-EZ, line 182.
3.Add lines 1 and 23.
4.Tax on the amount on line 3. Use the 2009 Tax Rate Schedules, the 2009 Qualified Dividends and Capital Gain Tax Worksheet,* or the 2009 Schedule D Tax Worksheet in the 2009 Schedule D instructions,* whichever applies. 4.
5.Tax on the amount on line 2. Use the 2009 Tax Rate Schedules. 5.
6.Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on your 2011 Schedule J, line 12 6.
*Enter the amount from line 3 above on line 1 of the 2009 Qualified Dividends and Capital Gain Tax Worksheet or the 2009 Schedule D Tax Worksheet if you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). Next, you must determine if you had a capital gain excess. To find out if you had a capital gain excess, subtract the amount from your 2011 Schedule J, line 11, from line 6 of your 2009 Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your 2009 Schedule D Tax Worksheet). If the result is more than zero, that amount is your capital gain excess.
 If you did not have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then complete lines 5 and 6 above.
 If you had a capital gain excess, complete a second 2009 Qualified Dividends and Capital Gain Tax Worksheet or 2009 Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above. These modifications are to be made only for purposes of filling out the 2009 Foreign Earned Income Tax Worksheet above.
 1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your 2009 Qualified Dividends and Capital Gain Tax Worksheet or line 9 of your 2009 Schedule D Tax Worksheet by your capital gain excess.
 2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your 2009 Qualified Dividends and Capital Gain Tax Worksheet or line 6 of your 2009 Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
 3. Reduce (but not below zero) the amount on your 2009 Schedule D (Form 1040), line 18, by your capital gain excess.
 4. Include your capital gain excess as a loss on line 16 of your 2009 Unrecaptured Section 1250 Gain Worksheet in the 2009 Instructions for Schedule D (Form 1040).