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IRS.gov Website
2012 Instructions for Schedule JIncome Averaging for Farmers and Fishermen
For use in Preparing 2012 Returns
Future DevelopmentsGeneral InstructionsPrior Year Tax ReturnsDefinitionsAdditional InformationSpecific InstructionsLine 2aElected Farm IncomeLines 2b and 2cLine 4Line 5Line 8Line 9Line 12Line 13Line 16Lines 19, 20, and 21