Is there a windfall carryover?

[hankschu]

Good day, all.

My girlfriend (single filer) makes a good income, but last year her AGI still soared about $50,000 more than usual largely through investment gains. She was not prepared for how much her tax bill would be.

I'm wondering if anyone knows if the tax code has a provision that allows filers to spread windfall income over a  couple of years to blunt the effect of an unusually large tax bill. I know they have a payment plan, but I'm talking about something specifically in the law.

Thanks...

Henry

[Bsch4477]

There is no such provision.