Fillable F8995a 2019 Form 8995-A

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F8995a 2019 Form 8995-A

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Form
8995-A
Department of the Treasury
Internal Revenue Service
Qualified Business Income Deduction
▶
Attach to your tax return.
▶
Go to www.irs.gov/Form8995A for instructions and the latest information.
OMB No. 1545-0123
2019
Attachment
Sequence No.
55A
Name(s) shown on return
Your taxpayer identification number
Part I Trade, Business, or Aggregation Information
Complete Schedules A, B, and/or C (Form 8995-A), as applicable, before starting Part I. Attach additional worksheets when needed.
See instructions.
1
(a) Trade, business, or aggregation name
(b) Check if
specified service
(c) Check if
aggregation
(d) Taxpayer
identification number
(e) Check if
patron
A
B
C
Part II Determine Your Adjusted Qualified Business Income
A B
C
2
Qualified business income from the trade, business, or aggregation.
See instructions . . . . . . . . . . . . . . . . .
2
3
Multiply line 2 by 20% (0.20). If your taxable income is $160,700
or less ($160,725 if married filing separately; $321,400 if married
filing jointly), skip lines 4 through 12 and enter the amount from
line 3 on line 13 . . . . . . . . . . . . . . . . .
3
4
Allocable share of W-2 wages from the trade, business, or
aggregation . . . . . . . . . . . . . . . . . .
4
5 Multiply line 4 by 50% (0.50) . . . . . . . . . . . . 5
6 Multiply line 4 by 25% (0.25) . . . . . . . . . . . . 6
7
Allocable share of the unadjusted basis immediately after
acquisition (UBIA) of all qualified property . . . . . . . .
7
8 Multiply line 7 by 2.5% (0.025) . . . . . . . . . . . . 8
9 Add lines 6 and 8 . . . . . . . . . . . . . . . . 9
10 Enter the greater of line 5 or line 9 . . . . . . . . . . . 10
11
W-2 wage and qualified property limitation. Enter the smaller of
line 3 or line 10 . . . . . . . . . . . . . . . . .
11
12
Phased-in reduction. Enter the amount from line 26, if any. See
instructions . . . . . . . . . . . . . . . . . .
12
13
Qualified business income deduction before patron reduction.
Enter the greater of line 11 or line 12 . . . . . . . . . .
13
14
Patron reduction. Enter the amount from Schedule D (Form 8995-A),
line 6, if any. See instructions . . . . . . . . . . . .
14
15
Qualified business income component. Subtract line 14 from line 13
15
16
Total qualified business income component. Add all amounts
reported on line 15 . . . . . . . . . . . . . . .
▶
16
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 71661B
Form 8995-A (2019)
Form 8995-A (2019)
Page 2
Part III Phased-in Reduction
Complete Part III only if your taxable income is more than $160,700 but not $210,700 ($160,725 and $210,725 if married filing
separately; $321,400 and $421,400 if married filing jointly) and line 10 is less than line 3. Otherwise, skip Part III.
A B
C
17 Enter the amounts from line 3 . . . . . . . . . . . . 17
18 Enter the amounts from line 10 . . . . . . . . . . . .
18
19 Subtract line 18 from line 17 . . . . . . . . . . . . 19
20
Taxable income before qualified business
income deduction . . . . . . . .
20
21
Threshold. Enter $160,700 ($160,725 if
married filing separately; $321,400 if
married filing jointly) . . . . . . .
21
22 Subtract line 21 from line 20 . . . . 22
23
Phase-in range. Enter $50,000 ($100,000 if
married filing jointly) . . . . . . .
23
24
Phase-in percentage. Divide line 22 by line 23
24
%
25 Total phase-in reduction. Multiply line 19 by line 24 . . . . . 25
26
Qualified business income after phase-in reduction. Subtract line
25 from line 17. Enter this amount here and on line 12, for the
corresponding trade or business . . . . . . . . . . .
26
Part IV Determine Your Qualified Business Income Deduction
27
Total qualified business income component from all qualified trades,
businesses, or aggregations. Enter the amount from line 16 . . . . . . 27
28
Qualified REIT dividends and publicly traded partnership (PTP) income or
(loss). See instructions . . . . . . . . . . . . . . . . . . 28
29 Qualified REIT dividends and PTP (loss) carryforward from prior years . . . 29
( )
30
Total qualified REIT dividends and PTP income. Combine lines 28 and 29. If
less than zero, enter -0- . . . . . . . . . . . . . . . . . . 30
31 REIT and PTP component. Multiply line 30 by 20% (0.20) . . . . . . . 31
32 Qualified business income deduction before the income limitation. Add lines 27 and 31 . . . .
▶
32
33 Taxable income before qualified business income deduction . . . . . . 33
34 Net capital gain. See instructions . . . . . . . . . . . . . . . 34
35 Subtract line 34 from line 33. If zero or less, enter -0- . . . . . . . . . . . . . . . . 35
36 Income limitation. Multiply line 35 by 20% (0.20) . . . . . . . . . . . . . . . . . . 36
37
Qualified business income deduction before the domestic production activities deduction (DPAD)
under section 199A(g). Enter the smaller of line 32 or line 36 . . . . . . . . . . . . .
▶
37
38
DPAD under section 199A(g) allocated from an agricultural or horticultural cooperative. Don’t enter
more than line 33 minus line 37 . . . . . . . . . . . . . . . . . . . . . . . 38
39 Total qualified business income deduction. Add lines 37 and 38 . . . . . . . . . . . .
▶
39
40
Total qualified REIT dividends and PTP (loss) carryforward. Combine lines 28 and 29. If zero or
greater, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . .
40
( )
Form 8995-A (2019)
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F8995a 2019 Form 8995-A

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Completed 20 March 2020

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