OMB No. 1545-2294
                                      Qualified Business Income Deduction
Form 8995-A
                                                                     Attach to your tax return.
Department of the Treasury                                                                                                      Attachment  2023
Internal Revenue Service          Go to www.irs.gov/Form8995A for instructions and the latest information.                      Sequence No. 55A
Name(s) shown on return                                                                                           Your taxpayer identification number

Note: You can claim the qualified business income deduction only if you have qualified business income from a qualified trade or 
business, real estate investment trust dividends, publicly traded partnership income, or a domestic production activities deduction 
passed through from an agricultural or horticultural cooperative. See instructions.
Use this form if your taxable income, before your qualified business income deduction, is above $182,100 ($364,200 if married filing 
jointly), or you’re a patron of an agricultural or horticultural cooperative.
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     (c)  Check if      (d)  Taxpayer       (e)  Check if 
                                                                             specified service aggregation   identification number       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 $182,100 
     or less ($364,200 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  UBIA  of  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 .            . .  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 (2023)

Form 8995-A (2023)                                                                                                                 Page 2
Part III Phased-in Reduction
Complete Part III only if your taxable income is more than $182,100 but not $232,100 ($364,200 and $464,200 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  $182,100  ($364,200  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 Enter your net capital gain, if any, increased by any qualified dividends (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 (2023)