Sch B (F 8995-A) Aggregation of Business Operations

Version A, Cycle 4

SCHEDULE B
(Form 8995-A)

(Rev. December 2022)
Department of the Treasury
Internal Revenue Service
Name(s) shown on return

Aggregation of Business Operations

OMB No. 1545-2294

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

Attachment
Sequence No. 55C
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

2

3

4

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.

INTERNAL USE ONLY
DRAFT AS OF
September 13, 2022

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.

(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

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)