Table of Contents

• Income Averaging for Farmers and Fishermen
  • Introduction
  • Future Developments
• General Instructions
  • Prior Year Tax Returns
  • Definitions
  • Additional Information
• Specific Instructions
  • Line 2a
    • Elected Farm Income
  • Lines 2b and 2c
  • Line 4
  • Line 5
    • Instructions for 2009 Taxable Income Worksheet
  • Line 8
  • Line 9
    • Instructions for 2010 Taxable Income Worksheet
  • Line 12
  • Line 13
    • Instructions for 2011 Taxable Income Worksheet
  • Line 16
    • Lines 19, 20, and 21