When calculating income for IRS form 433-a how long can you go back to average monthly income?

Question

I was self employed in 2007 and had low income but am now w-2 employed in the same industry, but my income is higher. I want to average my income over 19 months because my income is very volitile but i just happened to do well this year. The last 7 months are not necessarily indicitive of what i really make over a longer period.

Answer 1

As a current wage earner you should use your last three months unless there is something that makes it inaccurate over the long haul.

Answer 2

The goal of the form is to predict your current income.  You are now employed, so the higher income *is* predictive.

The gross wages should be your current income.  Trying to average over 19 months is way out of line.