Use Schedule J (Form 1040) to elect to figure your 2022 income tax by averaging, over the previous 3 years (base years), all or part of your 2022 taxable income from your trade or business of farming or fishing. This election may give you a lower tax if your 2022 income from farming or fishing is high and your taxable income for 1 or more of the 3 prior years was low. IRS.gov
If you don't want to use schedule J, you can delete it.
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