Form 8995-A (Schedule B) — Aggregation of Business Operations

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8995ab.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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(Form 8995-A)

(Rev. December 2022)

Department of the Treasury Internal Revenue Service

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

OMB No. 1545-2294

Attachment Sequence No. 55C

Name(s) shown on return Your taxpayer identification number

If you have more than one aggregated group, complete and attach as many Schedules B as needed. Number the first aggregation “1” and any additional aggregations in numerical order (2, 3, 4, etc.). See instructions.

Aggregation No.:

1

Provide a description of the aggregated trade or business and an explanation of the factors met that allow the aggregation in accordance with Regulations section 1.199A-4. In addition, if you hold a direct or indirect interest in a relevant pass-through entity (RPE) that aggregates multiple trades or businesses, you must attach a copy of the RPE’s aggregations.

2 Has this trade or business aggregation changed from the prior year? This includes changes in the aggregation due to a trade or business being formed, acquired, disposed of, or ceasing operations. If “Yes,” explain. If “No,” skip line 2 and go to line 3.

3 (a) Name of trade or business (b) Taxpayer

identification

number

(c) Qualified

business income/(loss)

(d) W-2 wages (e) Unadjusted basis immediately

after acquisition

4

Totals. Total columns (c), (d), and (e). Enter the total amounts on Schedule C (Form 8995-A) or on Form 8995-A, Part II, for the corresponding aggregation, as appropriate. See instructions . . . .

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 72685V Schedule B (Form 8995-A) (Rev. 12-2022)