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Federal housing law

Form 8995-A — Qualified Business Income Deduction

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8995a.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form Qualified Business Income Deduction OMB No. 1545-0074

8995-A

Attach to your tax return. 2025

OMB No. 1545-0074

Department of the Treasury Internal Revenue Service

Attach to your tax return.

Go to www.irs.gov/Form8995A for instructions and the latest information.

Attachment Sequence No. 55A

Name(s) shown on return Your taxpayer identification number

Note: You can claim the qualified business income deduction only if you have qualified business income from a qualified trade or business, real estate investment trust dividends, publicly traded partnership income, or a domestic production activities deduction passed through from an agricultural or horticultural cooperative. See instructions.

Use this form if your taxable income, before your qualified business income deduction, is above $197,300 ($394,600 if married filing jointly), or you’re a patron of an agricultural or horticultural cooperative.

Part I Trade, Business, or Aggregation Information Complete Schedules A, B, and/or C (Form 8995-A), as applicable, before starting Part I. Attach additional worksheets when needed. See instructions.

C Part II Determine Your Adjusted Qualified Business Income

**2 **
Qualified business income from the trade, business, or aggregation.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Multiply line 2 by 20% (0.20). If your taxable income is $197,300
or less ($394,600 if married filing jointly), skip lines 4 through 12
and enter the amount from line 3 on line 13
.
.
.
.
.
.
.
3
**4 **
Allocable share of W-2 wages from the trade, business, or
aggregation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
**5 **
Multiply line 4 by 50% (0.50)
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.
.
.
5
6
Multiply line 4 by 25% (0.25)
.
.
.
.
.
.
.
.
.
.
.
.
6
**7 **
Allocable share of the unadjusted basis immediately after
acquisition (UBIA) of all qualified property .
.
.
.
.
.
.
.
7
8
Multiply line 7 by 2.5% (0.025) .
.
.
.
.
.
.
.
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.
.
8
9
Add lines 6 and 8 .
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.
.
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.
.
.
9
10
Enter the greater of line 5 or line 9 .
.
.
.
.
.
.
.
.
.
.
10
11
W-2 wage and UBIA of qualified property limitation. Enter the
smaller of line 3 or line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Phased-in reduction. Enter the amount from line 26, if any .
.
.
12
13
Qualified business income deduction before patron reduction.
Enter the greater of line 11 or line 12 .
.
.
.
.
.
.
.
.
.
13
14
Patron reduction. Enter the amount from Schedule D (Form 8995-A),
line 6, if any. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Qualified business income component. Subtract line 14 from line 13
15
16
Total qualified business income component. Add all amounts
reported on line 15 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16		 **2 **
Qualified business income from the trade, business, or aggregation.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Multiply line 2 by 20% (0.20). If your taxable income is $197,300
or less ($394,600 if married filing jointly), skip lines 4 through 12
and enter the amount from line 3 on line 13
.
.
.
.
.
.
.
3
**4 **
Allocable share of W-2 wages from the trade, business, or
aggregation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
**5 **
Multiply line 4 by 50% (0.50)
.
.
.
.
.
.
.
.
.
.
.
.
5
6
Multiply line 4 by 25% (0.25)
.
.
.
.
.
.
.
.
.
.
.
.
6
**7 **
Allocable share of the unadjusted basis immediately after
acquisition (UBIA) of all qualified property .
.
.
.
.
.
.
.
7
8
Multiply line 7 by 2.5% (0.025) .
.
.
.
.
.
.
.
.
.
.
.
8
9
Add lines 6 and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Enter the greater of line 5 or line 9 .
.
.
.
.
.
.
.
.
.
.
10
11
W-2 wage and UBIA of qualified property limitation. Enter the
smaller of line 3 or line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Phased-in reduction. Enter the amount from line 26, if any .
.
.
12
13
Qualified business income deduction before patron reduction.
Enter the greater of line 11 or line 12 .
.
.
.
.
.
.
.
.
.
13
14
Patron reduction. Enter the amount from Schedule D (Form 8995-A),
line 6, if any. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Qualified business income component. Subtract line 14 from line 13
15
16
Total qualified business income component. Add all amounts
reported on line 15 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16		 A B C

C Part II Determine Your Adjusted Qualified Business Income

**2 **
Qualified business income from the trade, business, or aggregation.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Multiply line 2 by 20% (0.20). If your taxable income is $197,300
or less ($394,600 if married filing jointly), skip lines 4 through 12
and enter the amount from line 3 on line 13
.
.
.
.
.
.
.
3
**4 **
Allocable share of W-2 wages from the trade, business, or
aggregation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
**5 **
Multiply line 4 by 50% (0.50)
.
.
.
.
.
.
.
.
.
.
.
.
5
6
Multiply line 4 by 25% (0.25)
.
.
.
.
.
.
.
.
.
.
.
.
6
**7 **
Allocable share of the unadjusted basis immediately after
acquisition (UBIA) of all qualified property .
.
.
.
.
.
.
.
7
8
Multiply line 7 by 2.5% (0.025) .
.
.
.
.
.
.
.
.
.
.
.
8
9
Add lines 6 and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Enter the greater of line 5 or line 9 .
.
.
.
.
.
.
.
.
.
.
10
11
W-2 wage and UBIA of qualified property limitation. Enter the
smaller of line 3 or line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Phased-in reduction. Enter the amount from line 26, if any .
.
.
12
13
Qualified business income deduction before patron reduction.
Enter the greater of line 11 or line 12 .
.
.
.
.
.
.
.
.
.
13
14
Patron reduction. Enter the amount from Schedule D (Form 8995-A),
line 6, if any. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Qualified business income component. Subtract line 14 from line 13
15
16
Total qualified business income component. Add all amounts
reported on line 15 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16		 2
**2 **
Qualified business income from the trade, business, or aggregation.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Multiply line 2 by 20% (0.20). If your taxable income is $197,300
or less ($394,600 if married filing jointly), skip lines 4 through 12
and enter the amount from line 3 on line 13
.
.
.
.
.
.
.
3
**4 **
Allocable share of W-2 wages from the trade, business, or
aggregation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
**5 **
Multiply line 4 by 50% (0.50)
.
.
.
.
.
.
.
.
.
.
.
.
5
6
Multiply line 4 by 25% (0.25)
.
.
.
.
.
.
.
.
.
.
.
.
6
**7 **
Allocable share of the unadjusted basis immediately after
acquisition (UBIA) of all qualified property .
.
.
.
.
.
.
.
7
8
Multiply line 7 by 2.5% (0.025) .
.
.
.
.
.
.
.
.
.
.
.
8
9
Add lines 6 and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Enter the greater of line 5 or line 9 .
.
.
.
.
.
.
.
.
.
.
10
11
W-2 wage and UBIA of qualified property limitation. Enter the
smaller of line 3 or line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Phased-in reduction. Enter the amount from line 26, if any .
.
.
12
13
Qualified business income deduction before patron reduction.
Enter the greater of line 11 or line 12 .
.
.
.
.
.
.
.
.
.
13
14
Patron reduction. Enter the amount from Schedule D (Form 8995-A),
line 6, if any. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Qualified business income component. Subtract line 14 from line 13
15
16
Total qualified business income component. Add all amounts
reported on line 15 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16		 3

C Part II Determine Your Adjusted Qualified Business Income

**2 **
Qualified business income from the trade, business, or aggregation.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Multiply line 2 by 20% (0.20). If your taxable income is $197,300
or less ($394,600 if married filing jointly), skip lines 4 through 12
and enter the amount from line 3 on line 13
.
.
.
.
.
.
.
3
**4 **
Allocable share of W-2 wages from the trade, business, or
aggregation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
**5 **
Multiply line 4 by 50% (0.50)
.
.
.
.
.
.
.
.
.
.
.
.
5
6
Multiply line 4 by 25% (0.25)
.
.
.
.
.
.
.
.
.
.
.
.
6
**7 **
Allocable share of the unadjusted basis immediately after
acquisition (UBIA) of all qualified property .
.
.
.
.
.
.
.
7
8
Multiply line 7 by 2.5% (0.025) .
.
.
.
.
.
.
.
.
.
.
.
8
9
Add lines 6 and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Enter the greater of line 5 or line 9 .
.
.
.
.
.
.
.
.
.
.
10
11
W-2 wage and UBIA of qualified property limitation. Enter the
smaller of line 3 or line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Phased-in reduction. Enter the amount from line 26, if any .
.
.
12
13
Qualified business income deduction before patron reduction.
Enter the greater of line 11 or line 12 .
.
.
.
.
.
.
.
.
.
13
14
Patron reduction. Enter the amount from Schedule D (Form 8995-A),
line 6, if any. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Qualified business income component. Subtract line 14 from line 13
15
16
Total qualified business income component. Add all amounts
reported on line 15 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16		 4
**2 **
Qualified business income from the trade, business, or aggregation.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Multiply line 2 by 20% (0.20). If your taxable income is $197,300
or less ($394,600 if married filing jointly), skip lines 4 through 12
and enter the amount from line 3 on line 13
.
.
.
.
.
.
.
3
**4 **
Allocable share of W-2 wages from the trade, business, or
aggregation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
**5 **
Multiply line 4 by 50% (0.50)
.
.
.
.
.
.
.
.
.
.
.
.
5
6
Multiply line 4 by 25% (0.25)
.
.
.
.
.
.
.
.
.
.
.
.
6
**7 **
Allocable share of the unadjusted basis immediately after
acquisition (UBIA) of all qualified property .
.
.
.
.
.
.
.
7
8
Multiply line 7 by 2.5% (0.025) .
.
.
.
.
.
.
.
.
.
.
.
8
9
Add lines 6 and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Enter the greater of line 5 or line 9 .
.
.
.
.
.
.
.
.
.
.
10
11
W-2 wage and UBIA of qualified property limitation. Enter the
smaller of line 3 or line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Phased-in reduction. Enter the amount from line 26, if any .
.
.
12
13
Qualified business income deduction before patron reduction.
Enter the greater of line 11 or line 12 .
.
.
.
.
.
.
.
.
.
13
14
Patron reduction. Enter the amount from Schedule D (Form 8995-A),
line 6, if any. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Qualified business income component. Subtract line 14 from line 13
15
16
Total qualified business income component. Add all amounts
reported on line 15 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16		 5

C Part II Determine Your Adjusted Qualified Business Income

**2 **
Qualified business income from the trade, business, or aggregation.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Multiply line 2 by 20% (0.20). If your taxable income is $197,300
or less ($394,600 if married filing jointly), skip lines 4 through 12
and enter the amount from line 3 on line 13
.
.
.
.
.
.
.
3
**4 **
Allocable share of W-2 wages from the trade, business, or
aggregation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
**5 **
Multiply line 4 by 50% (0.50)
.
.
.
.
.
.
.
.
.
.
.
.
5
6
Multiply line 4 by 25% (0.25)
.
.
.
.
.
.
.
.
.
.
.
.
6
**7 **
Allocable share of the unadjusted basis immediately after
acquisition (UBIA) of all qualified property .
.
.
.
.
.
.
.
7
8
Multiply line 7 by 2.5% (0.025) .
.
.
.
.
.
.
.
.
.
.
.
8
9
Add lines 6 and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Enter the greater of line 5 or line 9 .
.
.
.
.
.
.
.
.
.
.
10
11
W-2 wage and UBIA of qualified property limitation. Enter the
smaller of line 3 or line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Phased-in reduction. Enter the amount from line 26, if any .
.
.
12
13
Qualified business income deduction before patron reduction.
Enter the greater of line 11 or line 12 .
.
.
.
.
.
.
.
.
.
13
14
Patron reduction. Enter the amount from Schedule D (Form 8995-A),
line 6, if any. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Qualified business income component. Subtract line 14 from line 13
15
16
Total qualified business income component. Add all amounts
reported on line 15 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16		 6
**2 **
Qualified business income from the trade, business, or aggregation.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Multiply line 2 by 20% (0.20). If your taxable income is $197,300
or less ($394,600 if married filing jointly), skip lines 4 through 12
and enter the amount from line 3 on line 13
.
.
.
.
.
.
.
3
**4 **
Allocable share of W-2 wages from the trade, business, or
aggregation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
**5 **
Multiply line 4 by 50% (0.50)
.
.
.
.
.
.
.
.
.
.
.
.
5
6
Multiply line 4 by 25% (0.25)
.
.
.
.
.
.
.
.
.
.
.
.
6
**7 **
Allocable share of the unadjusted basis immediately after
acquisition (UBIA) of all qualified property .
.
.
.
.
.
.
.
7
8
Multiply line 7 by 2.5% (0.025) .
.
.
.
.
.
.
.
.
.
.
.
8
9
Add lines 6 and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Enter the greater of line 5 or line 9 .
.
.
.
.
.
.
.
.
.
.
10
11
W-2 wage and UBIA of qualified property limitation. Enter the
smaller of line 3 or line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Phased-in reduction. Enter the amount from line 26, if any .
.
.
12
13
Qualified business income deduction before patron reduction.
Enter the greater of line 11 or line 12 .
.
.
.
.
.
.
.
.
.
13
14
Patron reduction. Enter the amount from Schedule D (Form 8995-A),
line 6, if any. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Qualified business income component. Subtract line 14 from line 13
15
16
Total qualified business income component. Add all amounts
reported on line 15 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16		 7

C Part II Determine Your Adjusted Qualified Business Income

**2 **
Qualified business income from the trade, business, or aggregation.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Multiply line 2 by 20% (0.20). If your taxable income is $197,300
or less ($394,600 if married filing jointly), skip lines 4 through 12
and enter the amount from line 3 on line 13
.
.
.
.
.
.
.
3
**4 **
Allocable share of W-2 wages from the trade, business, or
aggregation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
**5 **
Multiply line 4 by 50% (0.50)
.
.
.
.
.
.
.
.
.
.
.
.
5
6
Multiply line 4 by 25% (0.25)
.
.
.
.
.
.
.
.
.
.
.
.
6
**7 **
Allocable share of the unadjusted basis immediately after
acquisition (UBIA) of all qualified property .
.
.
.
.
.
.
.
7
8
Multiply line 7 by 2.5% (0.025) .
.
.
.
.
.
.
.
.
.
.
.
8
9
Add lines 6 and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Enter the greater of line 5 or line 9 .
.
.
.
.
.
.
.
.
.
.
10
11
W-2 wage and UBIA of qualified property limitation. Enter the
smaller of line 3 or line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Phased-in reduction. Enter the amount from line 26, if any .
.
.
12
13
Qualified business income deduction before patron reduction.
Enter the greater of line 11 or line 12 .
.
.
.
.
.
.
.
.
.
13
14
Patron reduction. Enter the amount from Schedule D (Form 8995-A),
line 6, if any. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Qualified business income component. Subtract line 14 from line 13
15
16
Total qualified business income component. Add all amounts
reported on line 15 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16		 8
**2 **
Qualified business income from the trade, business, or aggregation.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Multiply line 2 by 20% (0.20). If your taxable income is $197,300
or less ($394,600 if married filing jointly), skip lines 4 through 12
and enter the amount from line 3 on line 13
.
.
.
.
.
.
.
3
**4 **
Allocable share of W-2 wages from the trade, business, or
aggregation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
**5 **
Multiply line 4 by 50% (0.50)
.
.
.
.
.
.
.
.
.
.
.
.
5
6
Multiply line 4 by 25% (0.25)
.
.
.
.
.
.
.
.
.
.
.
.
6
**7 **
Allocable share of the unadjusted basis immediately after
acquisition (UBIA) of all qualified property .
.
.
.
.
.
.
.
7
8
Multiply line 7 by 2.5% (0.025) .
.
.
.
.
.
.
.
.
.
.
.
8
9
Add lines 6 and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Enter the greater of line 5 or line 9 .
.
.
.
.
.
.
.
.
.
.
10
11
W-2 wage and UBIA of qualified property limitation. Enter the
smaller of line 3 or line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Phased-in reduction. Enter the amount from line 26, if any .
.
.
12
13
Qualified business income deduction before patron reduction.
Enter the greater of line 11 or line 12 .
.
.
.
.
.
.
.
.
.
13
14
Patron reduction. Enter the amount from Schedule D (Form 8995-A),
line 6, if any. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Qualified business income component. Subtract line 14 from line 13
15
16
Total qualified business income component. Add all amounts
reported on line 15 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16		 9

C Part II Determine Your Adjusted Qualified Business Income

**2 **
Qualified business income from the trade, business, or aggregation.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Multiply line 2 by 20% (0.20). If your taxable income is $197,300
or less ($394,600 if married filing jointly), skip lines 4 through 12
and enter the amount from line 3 on line 13
.
.
.
.
.
.
.
3
**4 **
Allocable share of W-2 wages from the trade, business, or
aggregation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
**5 **
Multiply line 4 by 50% (0.50)
.
.
.
.
.
.
.
.
.
.
.
.
5
6
Multiply line 4 by 25% (0.25)
.
.
.
.
.
.
.
.
.
.
.
.
6
**7 **
Allocable share of the unadjusted basis immediately after
acquisition (UBIA) of all qualified property .
.
.
.
.
.
.
.
7
8
Multiply line 7 by 2.5% (0.025) .
.
.
.
.
.
.
.
.
.
.
.
8
9
Add lines 6 and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Enter the greater of line 5 or line 9 .
.
.
.
.
.
.
.
.
.
.
10
11
W-2 wage and UBIA of qualified property limitation. Enter the
smaller of line 3 or line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Phased-in reduction. Enter the amount from line 26, if any .
.
.
12
13
Qualified business income deduction before patron reduction.
Enter the greater of line 11 or line 12 .
.
.
.
.
.
.
.
.
.
13
14
Patron reduction. Enter the amount from Schedule D (Form 8995-A),
line 6, if any. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Qualified business income component. Subtract line 14 from line 13
15
16
Total qualified business income component. Add all amounts
reported on line 15 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16		 10
**2 **
Qualified business income from the trade, business, or aggregation.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Multiply line 2 by 20% (0.20). If your taxable income is $197,300
or less ($394,600 if married filing jointly), skip lines 4 through 12
and enter the amount from line 3 on line 13
.
.
.
.
.
.
.
3
**4 **
Allocable share of W-2 wages from the trade, business, or
aggregation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
**5 **
Multiply line 4 by 50% (0.50)
.
.
.
.
.
.
.
.
.
.
.
.
5
6
Multiply line 4 by 25% (0.25)
.
.
.
.
.
.
.
.
.
.
.
.
6
**7 **
Allocable share of the unadjusted basis immediately after
acquisition (UBIA) of all qualified property .
.
.
.
.
.
.
.
7
8
Multiply line 7 by 2.5% (0.025) .
.
.
.
.
.
.
.
.
.
.
.
8
9
Add lines 6 and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Enter the greater of line 5 or line 9 .
.
.
.
.
.
.
.
.
.
.
10
11
W-2 wage and UBIA of qualified property limitation. Enter the
smaller of line 3 or line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Phased-in reduction. Enter the amount from line 26, if any .
.
.
12
13
Qualified business income deduction before patron reduction.
Enter the greater of line 11 or line 12 .
.
.
.
.
.
.
.
.
.
13
14
Patron reduction. Enter the amount from Schedule D (Form 8995-A),
line 6, if any. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Qualified business income component. Subtract line 14 from line 13
15
16
Total qualified business income component. Add all amounts
reported on line 15 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16		 11

C Part II Determine Your Adjusted Qualified Business Income

**2 **
Qualified business income from the trade, business, or aggregation.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Multiply line 2 by 20% (0.20). If your taxable income is $197,300
or less ($394,600 if married filing jointly), skip lines 4 through 12
and enter the amount from line 3 on line 13
.
.
.
.
.
.
.
3
**4 **
Allocable share of W-2 wages from the trade, business, or
aggregation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
**5 **
Multiply line 4 by 50% (0.50)
.
.
.
.
.
.
.
.
.
.
.
.
5
6
Multiply line 4 by 25% (0.25)
.
.
.
.
.
.
.
.
.
.
.
.
6
**7 **
Allocable share of the unadjusted basis immediately after
acquisition (UBIA) of all qualified property .
.
.
.
.
.
.
.
7
8
Multiply line 7 by 2.5% (0.025) .
.
.
.
.
.
.
.
.
.
.
.
8
9
Add lines 6 and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Enter the greater of line 5 or line 9 .
.
.
.
.
.
.
.
.
.
.
10
11
W-2 wage and UBIA of qualified property limitation. Enter the
smaller of line 3 or line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Phased-in reduction. Enter the amount from line 26, if any .
.
.
12
13
Qualified business income deduction before patron reduction.
Enter the greater of line 11 or line 12 .
.
.
.
.
.
.
.
.
.
13
14
Patron reduction. Enter the amount from Schedule D (Form 8995-A),
line 6, if any. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Qualified business income component. Subtract line 14 from line 13
15
16
Total qualified business income component. Add all amounts
reported on line 15 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16		 12
**2 **
Qualified business income from the trade, business, or aggregation.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Multiply line 2 by 20% (0.20). If your taxable income is $197,300
or less ($394,600 if married filing jointly), skip lines 4 through 12
and enter the amount from line 3 on line 13
.
.
.
.
.
.
.
3
**4 **
Allocable share of W-2 wages from the trade, business, or
aggregation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
**5 **
Multiply line 4 by 50% (0.50)
.
.
.
.
.
.
.
.
.
.
.
.
5
6
Multiply line 4 by 25% (0.25)
.
.
.
.
.
.
.
.
.
.
.
.
6
**7 **
Allocable share of the unadjusted basis immediately after
acquisition (UBIA) of all qualified property .
.
.
.
.
.
.
.
7
8
Multiply line 7 by 2.5% (0.025) .
.
.
.
.
.
.
.
.
.
.
.
8
9
Add lines 6 and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Enter the greater of line 5 or line 9 .
.
.
.
.
.
.
.
.
.
.
10
11
W-2 wage and UBIA of qualified property limitation. Enter the
smaller of line 3 or line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Phased-in reduction. Enter the amount from line 26, if any .
.
.
12
13
Qualified business income deduction before patron reduction.
Enter the greater of line 11 or line 12 .
.
.
.
.
.
.
.
.
.
13
14
Patron reduction. Enter the amount from Schedule D (Form 8995-A),
line 6, if any. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Qualified business income component. Subtract line 14 from line 13
15
16
Total qualified business income component. Add all amounts
reported on line 15 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16		 13

C Part II Determine Your Adjusted Qualified Business Income

**2 **
Qualified business income from the trade, business, or aggregation.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Multiply line 2 by 20% (0.20). If your taxable income is $197,300
or less ($394,600 if married filing jointly), skip lines 4 through 12
and enter the amount from line 3 on line 13
.
.
.
.
.
.
.
3
**4 **
Allocable share of W-2 wages from the trade, business, or
aggregation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
**5 **
Multiply line 4 by 50% (0.50)
.
.
.
.
.
.
.
.
.
.
.
.
5
6
Multiply line 4 by 25% (0.25)
.
.
.
.
.
.
.
.
.
.
.
.
6
**7 **
Allocable share of the unadjusted basis immediately after
acquisition (UBIA) of all qualified property .
.
.
.
.
.
.
.
7
8
Multiply line 7 by 2.5% (0.025) .
.
.
.
.
.
.
.
.
.
.
.
8
9
Add lines 6 and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Enter the greater of line 5 or line 9 .
.
.
.
.
.
.
.
.
.
.
10
11
W-2 wage and UBIA of qualified property limitation. Enter the
smaller of line 3 or line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Phased-in reduction. Enter the amount from line 26, if any .
.
.
12
13
Qualified business income deduction before patron reduction.
Enter the greater of line 11 or line 12 .
.
.
.
.
.
.
.
.
.
13
14
Patron reduction. Enter the amount from Schedule D (Form 8995-A),
line 6, if any. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Qualified business income component. Subtract line 14 from line 13
15
16
Total qualified business income component. Add all amounts
reported on line 15 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16		 14
**2 **
Qualified business income from the trade, business, or aggregation.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Multiply line 2 by 20% (0.20). If your taxable income is $197,300
or less ($394,600 if married filing jointly), skip lines 4 through 12
and enter the amount from line 3 on line 13
.
.
.
.
.
.
.
3
**4 **
Allocable share of W-2 wages from the trade, business, or
aggregation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
**5 **
Multiply line 4 by 50% (0.50)
.
.
.
.
.
.
.
.
.
.
.
.
5
6
Multiply line 4 by 25% (0.25)
.
.
.
.
.
.
.
.
.
.
.
.
6
**7 **
Allocable share of the unadjusted basis immediately after
acquisition (UBIA) of all qualified property .
.
.
.
.
.
.
.
7
8
Multiply line 7 by 2.5% (0.025) .
.
.
.
.
.
.
.
.
.
.
.
8
9
Add lines 6 and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Enter the greater of line 5 or line 9 .
.
.
.
.
.
.
.
.
.
.
10
11
W-2 wage and UBIA of qualified property limitation. Enter the
smaller of line 3 or line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Phased-in reduction. Enter the amount from line 26, if any .
.
.
12
13
Qualified business income deduction before patron reduction.
Enter the greater of line 11 or line 12 .
.
.
.
.
.
.
.
.
.
13
14
Patron reduction. Enter the amount from Schedule D (Form 8995-A),
line 6, if any. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Qualified business income component. Subtract line 14 from line 13
15
16
Total qualified business income component. Add all amounts
reported on line 15 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16		 15

C Part II Determine Your Adjusted Qualified Business Income

**2 **
Qualified business income from the trade, business, or aggregation.
See instructions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
**3 **

Multiply line 2 by 20% (0.20). If your taxable income is $197,300
or less ($394,600 if married filing jointly), skip lines 4 through 12
and enter the amount from line 3 on line 13
.
.
.
.
.
.
.
3
**4 **
Allocable share of W-2 wages from the trade, business, or
aggregation .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
**5 **
Multiply line 4 by 50% (0.50)
.
.
.
.
.
.
.
.
.
.
.
.
5
6
Multiply line 4 by 25% (0.25)
.
.
.
.
.
.
.
.
.
.
.
.
6
**7 **
Allocable share of the unadjusted basis immediately after
acquisition (UBIA) of all qualified property .
.
.
.
.
.
.
.
7
8
Multiply line 7 by 2.5% (0.025) .
.
.
.
.
.
.
.
.
.
.
.
8
9
Add lines 6 and 8 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
9
10
Enter the greater of line 5 or line 9 .
.
.
.
.
.
.
.
.
.
.
10
11
W-2 wage and UBIA of qualified property limitation. Enter the
smaller of line 3 or line 10
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12
Phased-in reduction. Enter the amount from line 26, if any .
.
.
12
13
Qualified business income deduction before patron reduction.
Enter the greater of line 11 or line 12 .
.
.
.
.
.
.
.
.
.
13
14
Patron reduction. Enter the amount from Schedule D (Form 8995-A),
line 6, if any. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
14
15
Qualified business income component. Subtract line 14 from line 13
15
16
Total qualified business income component. Add all amounts
reported on line 15 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16		 16

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 71661B Form 8995-A (2025) Created 9/12/25

Form 8995-A (2025) Page 2 Part III Phased-in Reduction Complete Part III only if your taxable income is more than $197,300 but not $247,300 ($394,600 and $494,600 if married filing jointly) and line 10 is less than line 3. Otherwise, skip Part III.

Form 8995-A (2025)

Exceptions & meaning →

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