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SCHEDULE D
(Form 8995-A)
(Rev. December 2022)
Department of the Treasury
Internal Revenue Service
Name(s) shown on return
Special Rules for Patrons of
Agricultural or Horticultural Cooperatives
OMB No. 1545-2294
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
INTERNAL USE ONLY
DRAFT AS OF
September 13, 2022
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) (Rev. 12-2022)
File Type | application/pdf |
File Title | Schedule D (Form 8995-A) (Rev. December 2022) |
Subject | Special Rules for Patrons of Agricultural or Horticultural Cooperatives |
Author | SE:W:CAR:MP |
File Modified | 2022-09-13 |
File Created | 2022-09-13 |