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Schedule J must be used only if you received a payment from the following:
- If you invested in a private annuity.
- If the employee made a contribution to a profit-sharing company.
- A death benefit as a beneficiary of a deceased employee.
- If the employee made a contribution to a pension plan.
- A qualified retirement plan in the form of a lump-sum and you use Form N-152 to make a capital gain election or use the 10-year averaging method to report a lump-sum distribution.
- A hybrid plan which is partly pension and partly deferred compensation.