8995-A Schedule A Specified Service Trades or Businesses

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SCHEDULE A
Department of the Treasury
Internal Revenue Service

OMB No. 1545-2294

Specified Service Trades or Businesses

(Form 8995-A)
▶

2021

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

Attachment
Sequence No. 55B
Your taxpayer identification number

Name(s) shown on return

DRAFT AS OF
October 20, 2021
DO NOT FILE

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 $164,900 but not $214,900 ($164,925 and $214,925 if married filing separately; $329,800 and $429,800 if married filing jointly). If your
taxable income isn’t more than $164,900 ($164,925 if married filing separately; $329,800 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 $214,900 ($214,925 if married
filing separately; $429,800 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)

See instructions before completing Parts I and II.
1a
b
2
3
4
5
6

7
8
9
10

Trade or business name . . . . . . . . . . . .
Taxpayer identification number . . . . . . . . . .
Qualified business income or (loss) from the trade or business
Allocable share of W-2 wages from the trade or business .
Allocable share of the unadjusted basis immediately
acquisition (UBIA) of all qualified property . . . . . .
Taxable income before qualified business
income deduction . . . . . . . .
5
Threshold. Enter $164,900 ($164,925 if
married filing separately; $329,800 if
married filing jointly) . . . . . . .
Subtract line 6 from line 5 . . . . .
Phase-in range. Enter $50,000 ($100,000 if
married filing jointly) . . . . . . .
Divide line 7 by line 8 . . . . . . .
Applicable percentage. Subtract line 9
from 100% . . . . . . . . . .

. .
. .
. .
. .
after
. .

C

A

B

C

4

6
7
8
9
10

%

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. See instructions . . . . . . . .

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. See instructions . . . . .

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. See instructions .

13

14
15
16
17
18
19
20
21
22
23
24

B

1a
1b
2
3

11

Part II

A

Publicly Traded Partnership

Trade or business name . . . . . . . . . . . . . .
14
Taxpayer identification number . . . . . . . . . . . .
15
16
Qualified PTP income or (loss) . . . . . . . . . . . .
Total PTP specified service trade or business (SSTB) income or (loss). Combine all amounts on line 16
Taxable income before qualified business income deduction . . . . . . . . . . . . . .
Threshold. Enter $164,900 ($164,925 if married filing separately; $329,800 if married filing jointly) . .
Subtract line 19 from line 18
. . . . . . . . . . . . . . . . . . . . . . . .
Phase-in range. Enter $50,000 ($100,000 if married filing jointly) . . . . . . . . . . . . .
Divide line 20 by line 21 . . . . . . . . . . . . . . . . . . . . . . . . . .
Applicable percentage. Subtract line 22 from 100% . . . . . . . . . . . . . . . . .
Applicable percentage of qualified PTP income or (loss). Multiply line 17 by line 23. Include this
amount on Form 8995-A, line 28 . . . . . . . . . . . . . . . . . . . . . . .

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 72681D

17
18
19
20
21
22
23

%

24

Schedule A (Form 8995-A) 2021