Form 8995-A (Schedule D) — Special Rules for Patrons of Agricultural or Horticultural Cooperatives

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8995ad.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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SCHEDULE D (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. 55E

Name(s) shown on return Your taxpayer identification number

Complete Schedule D only if you’re a patron of an agricultural or horticultural cooperative. If you have more than three trades, businesses, or aggregations, attach as many Schedules D as needed. See instructions.

A B C

1a Trade, business, or aggregation name . . . . . . . . . 1a b Taxpayer identification number . . . . . . . . . . . . 1b 2 Qualified business income allocable to qualified payments received from cooperative. See instructions . . . . . . . 2 3 Multiply line 2 by 9% (0.09) . . . . . . . . . . . . . 3 4 W-2 wages from trade or business allocable to the qualified payments . . . . . . . . . . . . . . . . . . . 4 5 Multiply line 4 by 50% (0.50) . . . . . . . . . . . . 5

6

Patron reduction. Enter the smaller of line 3 or line 5. Enter this amount on Form 8995-A, line 14, for the corresponding trade, business, or aggregation . . . . . . . . . . . . . . 6

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 72683Z Schedule D (Form 8995-A) (Rev. 12-2022)