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The Internal Revenue Code only allows income averaging to farmers and fishermen. If you are a farmer or fisherman, you need to complete Schedule J, Income Averaging for Farmers and Fishermen.

  1. From within your TaxAct® return (Online or Desktop), click Federal. On smaller devices, click in the upper left-hand corner, then select Federal.
  2. Click Business Income in the Federal Quick Q&A Topics menu to expand the section and then click Farm/fishing income averaging
  3. The program will proceed with the interview questions for you to enter or review the appropriate information

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