8995-A Schedule C Loss Netting and Carryforward

SCHEDULE C
(Form 8995-A)

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

Loss Netting and Carryforward

OMB No. 1545-2294

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

Attachment
Sequence No. 55D
Your taxpayer identification number

If you have more than three trades, businesses, or aggregations, complete and attach as many Schedules C as needed. See instructions.

1

(a) Qualified
business
income/(loss)

Trade, business, or aggregation name

(b) Reduction for
loss netting
(see instructions)

(
(
(

(

)

Total of the trades, businesses, or aggregations losses. Combine the negative amounts on lines 1,
column (a), and 2 for all trades, businesses, or aggregations . . . . . . . . . . . . . .

3

(

)

Total of the trades, businesses, or aggregations income. Add the positive amounts on line 1, column
(a), for all trades, businesses, or aggregations . . . . . . . . . . . . . . . . . . .

4

Losses netted with income of other trades, businesses, or aggregations. Enter in the parentheses on
line 5 the smaller of the absolute value of line 3 or line 4. Allocate this amount to each of the trades,
businesses, or aggregations on line 1, column (b)
. . . . . . . . . . . . . . . . .

5

(

)

Qualified business net (loss) carryforward. Subtract line 5 from line 3. If zero or more, enter -0-

6

(

)

Qualified business net (loss) carryforward from prior years. See instructions .

3

5

6

)
)
)
2

2

4

(c) Adjusted qualified
business income
(Combine (a) and (b).
If zero or less,
enter -0-.)

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

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Cat. No. 72684K

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Schedule C (Form 8995-A) (Rev. 12-2022)