<?xml version="1.0" encoding="UTF-8"?>
<xsd:schema xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns="http://www.irs.gov/efile" targetNamespace="http://www.irs.gov/efile" elementFormDefault="qualified" attributeFormDefault="unqualified" version="1.0">
	<xsd:annotation>
		<xsd:documentation>
			<Description>IRS e-file Schema - IRS Form 1040 Schedule J Income Averaging for Farmers and Fishermen</Description>
			<TaxYear>2015</TaxYear>
			<MaturityLevel>Final Release</MaturityLevel>
			<ReleaseDate>September 8, 2015</ReleaseDate>
		</xsd:documentation>
	</xsd:annotation>

	<xsd:include schemaLocation="../../../Common/efileTypes.xsd"/>

	<!-- ================================================================== -->
	<!-- =================== IRS Form 1040 Schedule J ===================== -->
	<!-- ================================================================== -->

	<xsd:element name="IRS1040ScheduleJ">
		<xsd:annotation>
			<xsd:documentation>IRS Form 1040 Schedule J</xsd:documentation>
		</xsd:annotation>
		<xsd:complexType>
			<xsd:complexContent>
				<xsd:extension base="IRS1040ScheduleJType">
					<xsd:attributeGroup ref="DocumentAttributes">
						<xsd:annotation>
							<xsd:documentation>Common return document attributes</xsd:documentation>
						</xsd:annotation>
					</xsd:attributeGroup>
					<xsd:attribute name="documentName" type="xsd:string" fixed="IRS1040ScheduleJ"/>
				</xsd:extension>
			</xsd:complexContent>
		</xsd:complexType>
	</xsd:element>

	<xsd:complexType name="IRS1040ScheduleJType">
		<xsd:annotation>
			<xsd:documentation>Content model for Schedule J</xsd:documentation>
		</xsd:annotation>
		<xsd:sequence>

			<!--Taxable Income Amount -->
			<xsd:element name="TaxableIncomeAmt" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Taxable Income Amount</Description>
						<LineNumber>1</LineNumber>
						<ELFFieldNumber>0010</ELFFieldNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			<!--Elected Farm Income Amount -->
			<xsd:element name="ElectedFarmIncomeAmt" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Elected Farm Income Amount</Description>
						<LineNumber>2a</LineNumber>
						<ELFFieldNumber>0020</ELFFieldNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			
			<!--Excess Net Long Termination Capitalized Gain Amount -->
			<xsd:element name="ExcessNetLongTermCapGainAmt" type="USAmountNNType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Excess Net Long Termination Capitalized Gain Amount</Description>
						<LineNumber>2b</LineNumber>
						<ELFFieldNumber>0023</ELFFieldNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

			<!--Unrecaptured Property Gain Amount -->
			<xsd:element name="UnrecapturedPropertyGainAmt" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Unrecaptured Property Gain Amount</Description>
						<LineNumber>2c</LineNumber>
						<ELFFieldNumber>0026</ELFFieldNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			<!--Net Income Amount -->
			<xsd:element name="NetIncomeAmt" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Net Income Amount</Description>
						<LineNumber>3</LineNumber>
						<ELFFieldNumber>0030</ELFFieldNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			<!--Current Tax Amount -->
			<xsd:element name="CurrentTaxAmt" type="USAmountNNType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Current Tax Amount</Description>
						<LineNumber>4</LineNumber>
						<ELFFieldNumber>0040</ELFFieldNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			<xsd:element name="ThirdPYTxblFarmIncmDetail" minOccurs="0">
				<xsd:complexType>
					<xsd:sequence>
						<!--Taxable Income Amount -->
						<xsd:element name="TaxableIncomeAmt" type="USAmountType" minOccurs="0">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Taxable Income Amount</Description>
									<LineNumber>5</LineNumber>
									<ELFFieldNumber>0050</ELFFieldNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<!--Average Income Amount -->
						<xsd:element name="AverageIncomeAmt" type="USAmountNNType" minOccurs="0">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Average Income Amount</Description>
									<LineNumber>6</LineNumber>
									<ELFFieldNumber>0060</ELFFieldNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<!--Net Income Amount -->
						<xsd:element name="NetIncomeAmt" type="USAmountType" minOccurs="0">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Net Income Amount</Description>
									<LineNumber>7</LineNumber>
									<ELFFieldNumber>0070</ELFFieldNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<!--Tax Table Amount -->
						<xsd:element name="TaxTableAmt" type="USAmountNNType" minOccurs="0">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Tax Table Amount</Description>
									<LineNumber>8</LineNumber>
									<ELFFieldNumber>0080</ELFFieldNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
					</xsd:sequence>
				</xsd:complexType>
			</xsd:element>
			<xsd:element name="SecondPYTxblFarmIncmDetail" minOccurs="0">
				<xsd:complexType>
					<xsd:sequence>
						<!--Taxable Income Amount -->
						<xsd:element name="TaxableIncomeAmt" type="USAmountType" minOccurs="0">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Taxable Income Amount</Description>
									<LineNumber>9</LineNumber>
									<ELFFieldNumber>0090</ELFFieldNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<!--NOTE: -->
						<!--
							line 10 has the same value as line 6; therefore, line 10 has been removed from the schema
						-->
						<!--Net Income Amount -->
						<xsd:element name="NetIncomeAmt" type="USAmountType" minOccurs="0">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Net Income Amount</Description>
									<LineNumber>11</LineNumber>
									<ELFFieldNumber>0110</ELFFieldNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<!--Tax Table Amount -->
						<xsd:element name="TaxTableAmt" type="USAmountNNType" minOccurs="0">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Tax Table Amount</Description>
									<LineNumber>12</LineNumber>
									<ELFFieldNumber>0120</ELFFieldNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
					</xsd:sequence>
				</xsd:complexType>
			</xsd:element>

			<xsd:element name="FirstPYTxblFarmIncmDetail" minOccurs="0">
				<xsd:complexType>
					<xsd:sequence>
						<!--Taxable Income Amount -->
						<xsd:element name="TaxableIncomeAmt" type="USAmountType" minOccurs="0">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Taxable Income Amount</Description>
									<LineNumber>13</LineNumber>
									<ELFFieldNumber>0130</ELFFieldNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<!--NOTE: -->
						<!--
							line 14 has the same value as line 6; therefore, line 14 has been removed from the schema
						-->
						<!--Net Income Amount -->
						<xsd:element name="NetIncomeAmt" type="USAmountType" minOccurs="0">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Net Income Amount</Description>
									<LineNumber>15</LineNumber>
									<ELFFieldNumber>0150</ELFFieldNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
						<!--Tax Table Amount -->
						<xsd:element name="TaxTableAmt" type="USAmountNNType" minOccurs="0">
							<xsd:annotation>
								<xsd:documentation>
									<Description>Tax Table Amount</Description>
									<LineNumber>16</LineNumber>
									<ELFFieldNumber>0160</ELFFieldNumber>
								</xsd:documentation>
							</xsd:annotation>
						</xsd:element>
					</xsd:sequence>
				</xsd:complexType>
			</xsd:element>
			<!--Total Tax Table Amount -->
			<xsd:element name="TotalTaxTableAmt" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Total Tax Table Amount</Description>
						<LineNumber>17</LineNumber>
						<ELFFieldNumber>0170</ELFFieldNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			<!--NOTE: -->
			<!--
				line 18 has the same value as line 17; therefore, line 18 has been removed from the schema
			-->
			<!--Tentative Tax 3rd Prior Year Retained Amount -->
			<xsd:element name="TentativeTax3rdPYRtnAmt" type="USAmountNNType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Tentative Tax 3rd Prior Year Retained Amount</Description>
						<LineNumber>19</LineNumber>
						<ELFFieldNumber>0180</ELFFieldNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			<!--Tentative Tax 2nd Prior Year Retained Amount -->
			<xsd:element name="TentativeTax2ndPYRtnAmt" type="USAmountNNType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Tentative Tax 2nd Prior Year Retained Amount</Description>
						<LineNumber>20</LineNumber>
						<ELFFieldNumber>0190</ELFFieldNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			<!--Tentative Tax 1st Prior Year Retained Amount -->
			<xsd:element name="TentativeTax1stPYRtnAmt" type="USAmountNNType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Tentative Tax 1st Prior Year Retained Amount</Description>
						<LineNumber>21</LineNumber>
						<ELFFieldNumber>0200</ELFFieldNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			<!--Gross Farm Income Tax Amount -->
			<xsd:element name="GrossFarmIncomeTaxAmt" type="USAmountNNType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Gross Farm Income Tax Amount</Description>
						<LineNumber>22</LineNumber>
						<ELFFieldNumber>0210</ELFFieldNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>
			<!--Average Farm Income Tax Amount -->
			<xsd:element name="AverageFarmIncomeTaxAmt" type="USAmountType" minOccurs="0">
				<xsd:annotation>
					<xsd:documentation>
						<Description>Average Farm Income Tax Amount</Description>
						<LineNumber>23</LineNumber>
						<ELFFieldNumber>0220</ELFFieldNumber>
					</xsd:documentation>
				</xsd:annotation>
			</xsd:element>

		</xsd:sequence>
	</xsd:complexType>
</xsd:schema>
