Instructions for Schedule J (Form 1040), Income Averaging for Farmers and Fishermen

Instructions for Schedule J (Form 1040)

Figure the tax on the amount on line 3 using:

The 2012 Tax Table, Tax Computation Worksheet, or Qualified Dividends and Capital Gain Tax Worksheet from the 2012 Instructions for Form 1040 or Form 1040NR;
The 2012 Foreign Earned Income Tax Worksheet from the 2012 Instructions for Form 1040; or
The Schedule D Tax Worksheet in the 2012 Instructions for Schedule D.

Enter the tax on line 4.

Line 4(p2)