8995-A Schedule D Special Rules for Patrons of Agricultural or Horticultur

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

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)