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SCHEDULE A
(Form 8995-A)
Department of the Treasury
Internal Revenue Service
Specified Service Trades or Businesses
OMB No. 1545-2294
2022
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
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 $170,050 but not $220,050 ($340,100 and $440,100 if married filing jointly). If your taxable income isn’t more than $170,050 ($340,100 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 $220,050 ($440,100 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)
A
See instructions before completing Parts I and II.
1a
b
2
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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 $170,050 ($340,100 if
married filing jointly) . . . . . . .
6
Subtract line 6 from line 5 . . . . .
7
Phase-in range. Enter $50,000 ($100,000 if
married filing jointly) . . . . . . .
8
Divide line 7 by line 8 . . . . . . .
9
Applicable percentage. Subtract line 9
from 100% . . . . . . . . . .
10
. .
. .
. .
. .
after
. .
C
1a
1b
2
3
4
INTERNAL USE ONLY
DRAFT AS OF
September 13, 2022
%
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
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
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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Part II
Publicly Traded Partnership
A
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B
B
C
Trade or business name . . . . . . . . . . . . . .
14
Taxpayer identification number . . . . . . . . . . . .
15
Qualified PTP income or (loss) . . . . . . . . . . . .
16
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 $170,050 ($340,100 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
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Schedule A (Form 8995-A) 2022
File Type | application/pdf |
File Title | 2022 Schedule A (Form 8995-A) |
Subject | Specified Service Trades or Businesses |
Author | SE:W:CAR:MP |
File Modified | 2022-09-13 |
File Created | 2022-09-13 |