8995-A Schedule D Special Rules for Patrons of Agricultural or Horticultur

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING
This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms and do
not rely on draft forms, instructions, and publications for filing. We do not
release draft forms until we believe we have incorporated all changes (except
when explicitly stated on this coversheet). However, unexpected issues
occasionally arise, or legislation is passed—in this case, we will post a new draft
of the form to alert users that changes were made to the previously posted draft.
Thus, there are never any changes to the last posted draft of a form and the
final revision of the form. Forms and instructions generally are subject to OMB
approval before they can be officially released, so we post only drafts of them
until they are approved. Drafts of instructions and publications usually have
some changes before their final release.
Early release drafts are at IRS.gov/DraftForms and remain there after the
final release is posted at IRS.gov/LatestForms. All information about all forms,
instructions, and pubs is at IRS.gov/Forms.
Almost every form and publication has a page on IRS.gov with a friendly
shortcut. For example, the Form 1040 page is at IRS.gov/Form1040; the Pub.
501 page is at IRS.gov/Pub501; the Form W-4 page is at IRS.gov/W4; and the
Schedule A (Form 1040/SR) page is at IRS.gov/ScheduleA. If typing in a link
above instead of clicking on it, be sure to type the link into the address bar of
your browser, not a Search box.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or publications at IRS.gov/FormsComments. We cannot respond to
all comments due to the high volume we receive and may not be able to
consider many suggestions until the subsequent revision of the product.
If you have comments on reducing paperwork and respondent (filer) burden,
with respect to draft or final forms, please respond to the relevant information
collection through the Federal Register process; for more info, click here.

Special Rules for Patrons of
Agricultural or Horticultural Cooperatives

SCHEDULE D
(Form 8995-A)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-2294

2021

▶ Attach

▶

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

Attachment
Sequence No. 55E
Your taxpayer identification number

Name(s) shown on return

DRAFT AS OF
October 21, 2021
DO NOT FILE

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

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

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

B

C

1a
1b
2
3

4
5

6
Cat. No. 72683Z

Schedule D (Form 8995-A) 2021