Internal Revenue Service IRS.gov
Skip To Main ContentSkip Past HeaderHome   |   Accessibility   |   Tax Stats   |   About IRS   |   Careers   |   FOIA   |   The Newsroom   |   Site Map   |   Español   |   Help

Skip to Main Content


 Advanced Search



 Tips for successful searching



Home > Frequently Asked Questions

Information for
Individuals
Businesses
Charities & Non-Profits
Government Entities
Tax Professionals
Retirement Plans



Resources
Compliance & Enforcement
Contact My Local Office
e-file
Forms and Publications
Frequently Asked Questions
Taxpayer Advocate
Where To File


Frequently Asked Tax Questions And Answers

Keyword: Income Averaging


1.1 IRS Procedures: General Procedural Questions

I had a large amount of income this year compared to last year. Can I average the two years together?

Income averaging for individuals not engaged in a farming business is no longer available. It was repealed by the Tax Reform Act of 1986.