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IRS.gov Website
Instructions for Schedule J (Form 1040)
taxmap/instr/i1040sj-010.htm#en_us_publink1000274225

Line 16(p12)

rule
If line 15 is zero or less, enter -0- on line 16. Otherwise, figure the tax on the amount on line 15 using:
If your elected farm income includes net capital gain, you must use the 2013 Schedule D Tax Worksheet to figure the tax on the amount on line 15. However, if you filed Form 2555 or 2555-EZ for 2013, you must first complete the 2013 Foreign Earned Income Tax Worksheet, and then use the 2013 Schedule D Tax Worksheet to figure the tax on the amount on line 3 of the Foreign Earned Income Tax 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 2013. If for 2013 you had a capital loss that resulted in a capital loss carryover to 2014, do not reduce the elected farm income allocated to 2013 by any part of the carryover.
taxmap/instr/i1040sj-010.htm#f25514j06

2013 Tax Rate Schedules—Line 16

Schedule X—Use if your 2013 filing status was Single or you checked filing status box 1 or 2 on Form 1040NR Schedule Y-2—Use if your 2013 filing status was Married filing separately or you checked filing status box 3, 4, or 5 on Form 1040NR
If Schedule J, line 15, is:
Over—
But not over—Enter on     
Schedule J,     
line 16     
of the amount over—If Schedule J, line 15, is:
Over—
But not over—Enter on     
Schedule J,     
line 16     
of the amount over—
$0
8,925
36,250
87,850
183,250
398,350
400,000
$8,925
36,250
87,850
183,250
398,350
400,000
.............
...........
$892.50 +
4,991.25 +
17,891.25 +
44,603.25 +
115,586.25 +
116,163.75 +

10%
15%
25%

28%
33%
35%
39.6%
$0
8,925
36,250

87,850
183,250
398,350
400,000
$0
8,925
36,250
73,200
111,525
199,175
225,000
$8,925
36,250
73,200
111,525
199,175
225,000
..........
...........
$892.50 +
4,991.25 +
14,228.75 +
24,959.75 +
53,884.25 +
62,923.00 +

10%
15%
25%

28%
33%
35%
39.6%
$0
8,925
36,250

73,200
111,525
199,175
225,000
Schedule Y-1—Use if your 2013 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 2013 filing status was Head of household
If Schedule J, line 15, is:
Over—
But not over—Enter on     
Schedule J,     
line 16     
of the amount over—If Schedule J, line 15, is:
Over—
But not over—Enter on     
Schedule J,     
line 16     
of the amount over—
$0
17,850
72,500
146,400
223,050
398,350
450,000
$17,850
72,500
146,400
223,050
398,350
450,000
............
...........
$1,785.00 +
9,982.50 +
28,457.50 +
49,919.50 +
107,768.50 +
125,846.00 +

10%
15%
25%

28%
33%
35%
39.6%
$0
17,850

72,500
146,400
223,050
398,350
450,000
$0
12,750
48,600
125,450
203,150
398,350
425,000
$12,750
48,600
125,450
203,150
398,350
425,000
...........
...........
$1,275.00 +
6,652.50 +
25,865.00 +
47,621.00 +
112,037.00 +
121,364.50 +

10%
15%
25%

28%
33%
35%
39.6%
$0
12,750

48,600
125,450
203,150
398,350
425,000
taxmap/instr/i1040sj-010.htm#en_us_publink1000274494
pencil

2013 Qualified Dividends and Capital Gain Tax Worksheet—Line 16

Use this worksheet only if both of the following apply.
  • Your elected farm income on your 2014 Schedule J, line 2a, does not include any net capital gain.
  • You (a) entered qualified dividends on your 2013 Form 1040, line 9b (or your 2013 Form 1040A, line 9b, or 2013 Form 1040NR, line 10b); (b) entered capital gain distributions directly on your 2013 Form 1040, line 13 (or your 2013 Form 1040A, line 10, or 2013 Form 1040NR, line 14) and were not required to file Schedule D; or (c) filed Schedule D in 2013 and you answered "Yes" on lines 17 and 20 of that Schedule D.
 
1. Amount from your 2014 Schedule J, line 15. If for 2013 you filed Form 2555 or 2555-EZ, enter the amount from line 3 of the 2013 Foreign Earned Income Tax Worksheet 1.   
2. Amount from your 2013 Form 1040, line 9b* (or your 2013 Form 1040A, line 9b, or 2013 Form 1040NR, line 10b)2.   
3. Did you file Schedule D in 2013?*         
   box Yes. Enter the smaller of line 15 or 16 of your 2013 Schedule D, but do not enter less than -0- Right brace3.     
   box No.Enter the amount from your 2013 Form 1040, line 13 (or your 2013 Form 1040A, line 10, or 2013 Form 1040NR, line 14)    
4. Add lines 2 and 34.   
5. Amount, if any, from your 2013 Form 4952, line 4g 5.   
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 one of the following three amounts depending on your
filing status:
  
  
  • $36,250 if single or married filing separately, or if you checked filing status box 1, 2, 3, 4, or 5 on Form 1040NR;
Right brace8.   
  
  • $72,500 if married filing jointly or qualifying widow(er) or if you checked filing status box 6 on Form 1040NR;
  • $48,600 if head of household.

  
9. Enter the smaller of line 1 or line 89.     
10. Enter the smaller of line 7 or line 910.   
11. Subtract line 10 from line 9. This amount is taxed at 0%11.     
12. Enter the smaller of line 1 or line 612.   
13. Enter the amount from line 1113.   
14. Subtract line 13 from line 1214.   
15. Enter:
$400,000 if single,
$225,000 if married filing separately,
$450,000 if married filing jointly or qualifying widow(er),
$425,000 if head of household.
Right brace15.     
16. Enter the smaller of line 1 or line 1516.     
17. Add lines 7 and 1117.     
18. Subtract line 17 from line 16. If zero or less, enter -0-18.     
19. Enter the smaller of line 14 or line 1819.     
20. Multiply line 19 by 15% (.15)20.  
21. Add lines 11 and 1921.     
22. Subtract line 21 from 1222.     
23. Multiply line 22 by 20% (.20)   23.  
24. Figure the tax on the amount on line 7. Use the 2013 Tax Rate Schedules24.  
25. Add lines 20, 23, and 2425.  
26. Figure the tax on the amount on line 1. Use the 2013 Tax Rate Schedules26.  
27. Tax. Enter the smaller of line 25 or line 26 here and on your 2014 Schedule J, line 16. If for 2013 you filed Form 2555 or 2555-EZ, do not enter this amount on Schedule J, line 16. Instead, enter it on line 4 of the 2013 Foreign Earned Income Tax Worksheet 27.  
*If for 2013 you filed Form 2555 or 2555-EZ, see the footnote in the 2013 Foreign Earned Income Tax Worksheet before completing this line.
  
taxmap/instr/i1040sj-010.htm#w25514j25
pencil

2013 Foreign Earned Income Tax Worksheet—Line 16

Use this worksheet if you claimed the foreign earned income exclusion or housing exclusion on your 2013 Form 1040 using Form 2555 or 2555-EZ. However, if Schedule J, line 15, is zero or less, do not complete this worksheet.
1.Enter the amount from your 2014 Schedule J, line 151.
2.Enter the amount from your (and your spouse's, if filing jointly) 2013 Form 2555, lines 45 and 50, or Form 2555-EZ, line 18 2.
3.Add lines 1 and 23.
4.Tax on the amount on line 3. Use the 2013 Tax Rate Schedules, the 2013 Qualified Dividends and Capital Gain Tax Worksheet,* or the 2013 Schedule D Tax Worksheet in the 2013 Schedule D instructions,* whichever applies. 4.
5.Tax on the amount on line 2. Use the 2013 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 2014 Schedule J, line 16 6.
*Enter the amount from line 3 above on line 1 of the 2013 Qualified Dividends and Capital Gain Tax Worksheet or the 2013 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 2014 Schedule J, line 15, from line 6 of your 2013 Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your 2013 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 2013 Qualified Dividends and Capital Gain Tax Worksheet or 2013 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 2013 Foreign Earned Income Tax Worksheet above.
 1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your 2013 Qualified Dividends and Capital Gain Tax Worksheet or line 9 of your 2013 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 2013 Qualified Dividends and Capital Gain Tax Worksheet or line 6 of your 2013 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 2013 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 2013 Unrecaptured Section 1250 Gain Worksheet in the 2013 Instructions for Schedule D (Form 1040).
taxmap/instr/i1040sj-010.htm#en_us_publink1000274226

Lines 19, 20, and 21(p14)

rule
For reporting purposes, the tax line of your tax return may include amounts that are not tax imposed by section 1 of the Internal Revenue Code. For example, your "tax" line may, in addition to the tax imposed by section 1, include amounts from Forms 8814 or 4972; alternative minimum tax if you filed Form 1040A; or amounts from the recapture of an education credit. Do not include these other tax amounts on lines 19 through 21.
If you amended your return or the IRS made changes to it, make sure you enter the corrected amount.