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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 2012 Schedule D Tax Worksheet to figure the tax on the amount on line 15. However, if you filed Form 2555 or 2555-EZ for 2012, you must first complete the 2012 Foreign Earned Income Tax Worksheet, and then use the 2012 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 2012. If for 2012 you had a capital loss that resulted in a capital loss carryover to 2013, do not reduce the elected farm income allocated to 2012 by any part of the carryover.
taxmap/instr/i1040sj-010.htm#id2013_f25514j06

2012 Tax Rate Schedules—Line 16

Schedule X—Use if your 2012 filing status was Single or you checked filing status box 1 or 2 on Form 1040NR Schedule Y-2—Use if your 2012 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
8,700
35,350
85,650
178,650
388,350
$8,700
35,350
85,650
178,650
388,350
.............
...........
$870.00 +
4,867.50 +
17,442.50+
43,482.50+
112,683.50+


10%
15%
25%

28%
33%
35%
$0
8,700
35,350

85,650
178,650
388,350
$0
8,700
35,350
71,350
108,725
194,175
$8,700
35,350
71,350
108,725
194,175
.............
...........
$870.00 + 4,867.50 +
13,867.50+
24,332.50+
52,531.00+
10%
15%
25%
28%
33%
35%
$0
8,700

35,350
71,350
108,725
194,175
Schedule Y-1—Use if your 2012 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 2012 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
17,400
70,700
142,700
217,450
388,350
$17,400
70,700
142,700
217,450
388,350
............
...........
$1,740.00+
9,735.00 +
27,735.00+
48,665.00+
105,062.00+


10%
15%
25%

28%
33%
35%
$0
17,400

70,700
142,700
217,450
388,350
$0
12,400
47,350
122,300
198,050
388,350
$12,400 47,350
122,300
198,050
388,350
.............
...........
$1,240.00+ 6,482.50 +
25,220.00+
46,430.00+
109,229.00+
10%
15%

25%
28%
33%
35%
$0
12,400

47,350
122,300
198,050
388,350
taxmap/instr/i1040sj-010.htm#en_us_publink1000274494
pencil

2012 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 2013 Schedule J, line 2a, does not include any net capital gain.
  • You (a) entered qualified dividends on your 2012 Form 1040, line 9b (or your 2012 Form 1040A, line 9b, or 2012 Form 1040NR, line 10b); (b) entered capital gain distributions directly on your 2012 Form 1040, line 13 (or your 2012 Form 1040A, line 10, or 2012 Form 1040NR, line 14) and were not required to file Schedule D; or (c) filed Schedule D in 2012 and you answered "Yes" on lines 17 and 20 of that Schedule D.
 
1. Amount from your 2013 Schedule J, line 15. If for 2012 you filed Form 2555 or 2555-EZ, enter the amount from line 3 of the 2012 Foreign Earned Income Tax Worksheet 1.   
2. Amount from your 2012 Form 1040, line 9b* (or your 2012 Form 1040A, line 9b, or 2012 Form 1040NR, line 10b)2.   
3. Did you file Schedule D in 2012?*    
   box Yes. Enter the smaller of line 15 or 16 of your 2012 Schedule D, but do not enter less than -0- Right brace3.   
   box No.Enter the amount from your 2012 Form 1040, line 13 (or your 2012 Form 1040A, line 10, or 2012 Form 1040NR, line 14)    
4. Add lines 2 and 34.   
5. Amount, if any, from your 2012 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:
  
  
  • $35,350 if single or married filing separately, or if you checked filing status box 1, 2, 3, 4, or 5 on Form 1040NR;
Right brace8.   
  
  • $70,700 if married filing jointly or qualifying widow(er) or if you checked filing status box 6 on Form 1040NR;
  • $47,350 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. Multiply line 14 by 15% (.15)15.  
16. Figure the tax on the amount on line 7. Use the 2012 Tax Rate Schedules16.  
17. Add lines 15 and 1617.  
18. Figure the tax on the amount on line 1. Use the 2012 Tax Rate Schedules18.  
19. Tax. Enter the smaller of line 17 or line 18 here and on your 2013 Schedule J, line 16. If for 2012 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 2012 Foreign Earned Income Tax Worksheet 19.  
*If for 2012 you filed Form 2555 or 2555-EZ, see the footnote in the 2012 Foreign Earned Income Tax Worksheet before completing this line.
  
taxmap/instr/i1040sj-010.htm#id2013_w25514j25
pencil

2012 Foreign Earned Income Tax Worksheet—Line 16

Use this worksheet if you claimed the foreign earned income exclusion or housing exclusion on your 2012 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 2013 Schedule J, line 151.
2.Enter the amount from your (and your spouse's, if filing jointly) 2012 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 2012 Tax Rate Schedules, the 2012 Qualified Dividends and Capital Gain Tax Worksheet,* or the 2012 Schedule D Tax Worksheet in the 2012 Schedule D instructions,* whichever applies. 4.
5.Tax on the amount on line 2. Use the 2012 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 2013 Schedule J, line 16 6.
*Enter the amount from line 3 above on line 1 of the 2012 Qualified Dividends and Capital Gain Tax Worksheet or the 2012 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 2013 Schedule J, line 15, from line 6 of your 2012 Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your 2012 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 2012 Qualified Dividends and Capital Gain Tax Worksheet or 2012 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 2012 Foreign Earned Income Tax Worksheet above.
 1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your 2012 Qualified Dividends and Capital Gain Tax Worksheet or line 9 of your 2012 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 2012 Qualified Dividends and Capital Gain Tax Worksheet or line 6 of your 2012 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 2012 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 2012 Unrecaptured Section 1250 Gain Worksheet in the 2012 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.