2025 Form 8995-A (Schedule A) (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8995aa.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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(Form 8995-A)

Attach to Form 8995-A.

OMB No. 1545-0074

Attachment Sequence No. 55B

Department of the Treasury Internal Revenue Service

Attach to Form 8995-A. Go to www.irs.gov/Form8995A for instructions and the latest information.

Name(s) shown on return Your taxpayer identification number

Complete Schedule A only if your trade or business is a specified service trade or business (see instructions) and your taxable income is more than $197,300 but not $247,300 ($394,600 and $494,600 if married filing jointly). If your taxable income isn’t more than $197,300 ($394,600 if married filing jointly) and you’re not a patron of an agricultural or horticultural cooperative, don’t file this form; instead, file Form 8995, Qualified Business Income Deduction Simplified Computation. Otherwise, complete Schedule D (Form 8995-A) before beginning Schedule A. If your taxable income is more than $247,300 ($494,600 if married filing jointly), your specified service trade or business doesn’t qualify for the deduction. If you have more than three trades or businesses, attach as many Schedules A as needed. See instructions.

Part I Other Than Publicly Traded Partnerships (PTP)

Applicable percentage of W-2 wages. Multiply line 3 by line 10.
Enter this amount on Form 8995-A, line 4, for the corresponding
trade or business, as appropriate .
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12
13

Applicable percentage of the UBIA of qualified property. Multiply line
4 by line 10. Enter this amount on Form 8995-A, line 7, for the
corresponding trade or business, as appropriate
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|See instructions before completing Parts I and II.
1a
Trade or business name .
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1a
b
Taxpayer identification number .
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1b
2
Qualified business income or (loss) from the trade or business .
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2
3
Allocable share of W-2 wages from the trade or business .
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3
**4 **
Allocable share of the unadjusted basis immediately after
acquisition (UBIA) of all qualified property .
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4
**5 **
Taxable income before qualified business
income deduction .
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6
Threshold. Enter $197,300 ($394,600 if
married filing jointly)
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7
Subtract line 6 from line 5
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8
Phase-in range. Enter $50,000 ($100,000 if
married filing jointly)
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9
Divide line 7 by line 8 .
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9
10
Applicable percentage. Subtract line 9
from 100%
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10
%
11


Applicable percentage of qualified business income or (loss).
Multiply line 2 by line 10. Enter this amount on Schedule C (Form
8995-A) or on Form 8995-A, line 2, for the corresponding trade or
business, as appropriate .
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11
12

Applicable percentage of W-2 wages. Multiply line 3 by line 10.
Enter this amount on Form 8995-A, line 4, for the corresponding
trade or business, as appropriate .
.
.
.
.
.
.
.
.
.
.
12
13

Applicable percentage of the UBIA of qualified property. Multiply line
4 by line 10. Enter this amount on Form 8995-A, line 7, for the
corresponding trade or business, as appropriate
.
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.
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.
13

|A|B|C|

See instructions before completing Parts I and II.
1a
Trade or business name .
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.
.
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.
.
.
.
.
.
.
.
1a
b
Taxpayer identification number .
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.
.
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.
1b
2
Qualified business income or (loss) from the trade or business .
.
2
3
Allocable share of W-2 wages from the trade or business .
.
.
3
**4 **
Allocable share of the unadjusted basis immediately after
acquisition (UBIA) of all qualified property .
.
.
.
.
.
.
.
4
**5 **
Taxable income before qualified business
income deduction .
.
.
.
.
.
.
.
5
6
Threshold. Enter $197,300 ($394,600 if
married filing jointly)
.
.
.
.
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.
6
7
Subtract line 6 from line 5
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7
8
Phase-in range. Enter $50,000 ($100,000 if
married filing jointly)
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8
9
Divide line 7 by line 8 .
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9
10
Applicable percentage. Subtract line 9
from 100%
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.
.
10
%
11


Applicable percentage of qualified business income or (loss).
Multiply line 2 by line 10. Enter this amount on Schedule C (Form
8995-A) or on Form 8995-A, line 2, for the corresponding trade or
business, as appropriate .
.
.
.
.
.
.
.
.
.
.
.
.
.
11
12

Applicable percentage of W-2 wages. Multiply line 3 by line 10.
Enter this amount on Form 8995-A, line 4, for the corresponding
trade or business, as appropriate .
.
.
.
.
.
.
.
.
.
.
12
13

Applicable percentage of the UBIA of qualified property. Multiply line
4 by line 10. Enter this amount on Form 8995-A, line 7, for the
corresponding trade or business, as appropriate
.
.
.
.
.
.
13

Part I Other Than Publicly Traded Partnerships (PTP)

Part I Other Than Publicly Traded Partnerships (PTP)

Part I Other Than Publicly Traded Partnerships (PTP)

Part I Other Than Publicly Traded Partnerships (PTP)

A B C

14 Trade or business name . . . . . . . . . . . . . . 14 15 Taxpayer identification number . . . . . . . . . . . . 15 16 Qualified PTP income or (loss) . . . . . . . . . . . . 16 17 Total PTP specified service trade or business (SSTB) income or (loss). Combine all amounts on line 16 17 18 Taxable income before qualified business income deduction . . . . . . . . . . . . . . 18 19 Threshold. Enter $197,300 ($394,600 if married filing jointly) . . . . . . . . . . . . . . 19 20 Subtract line 19 from line 18 . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Phase-in range. Enter $50,000 ($100,000 if married filing jointly) . . . . . . . . . . . . . 21 22 Divide line 20 by line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Applicable percentage. Subtract line 22 from 100% . . . . . . . . . . . . . . . . . 23 % 24 Applicable percentage of qualified PTP income or (loss). Multiply line 17 by line 23. Include this amount on Form 8995-A, line 28 . . . . . . . . . . . . . . . . . . . . . . . 24

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 72681D Schedule A (Form 8995-A) 2025 Created 12/12/25