8995-A Schedule B Aggregation of Business Operations

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

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.

2

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.

3

4

(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)