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                                                                                                                             OMB No. 1545-2294
                                       Qualified Business Income Deduction 
Form 8995
                                             Simplified Computation
Department of the Treasury                         Attach to your tax return.                                                 2023
                                                                                                                              Attachment 
Internal Revenue Service         Go to www.irs.gov/Form8995 for instructions and the latest information.                      Sequence No. 55
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 at or below $182,100 ($364,200 if married 
filing jointly), and you aren’t a patron of an agricultural or horticultural cooperative.
1                                (a)  Trade, business, or aggregation name                       (b)  Taxpayer             (c) Qualified business 
                                                                                               identification number          income or (loss)  

i

ii

iii

iv

v
2    Total qualified business income or (loss). Combine lines 1i through 1v, 
     column (c)          . . . . .   . . . . . . . .       .  .            . . . . . .   .   2
3    Qualified business net (loss) carryforward from the prior year .        . . . . .   .   3 (                          )
4    Total qualified business income. Combine lines 2 and 3. If zero or less, enter -0-      4
5    Qualified business income component. Multiply line 4 by 20% (0.20)  .           .   . . . . .   .   . .   .           5
6    Qualified REIT dividends and publicly traded partnership (PTP) income or (loss) 
     (see instructions)  .     . .   . . . . . . . .       .  .            . . . . . .   .   6
7    Qualified REIT dividends and qualified PTP (loss) carryforward from the prior 
     year . . .          . . . . .   . . . . . . . .       .  .            . . . . . .   .   7 (                          )
8    Total qualified REIT dividends and PTP income. Combine lines 6 and 7. If zero 
     or less, enter -0-      . . .   . . . . . . . .       .  .            . . . . . .   .   8
9    REIT and PTP component. Multiply line 8 by 20% (0.20)                 . . . . . .   . . . . .   .   . .   .           9
10   Qualified business income deduction before the income limitation. Add lines 5 and 9  .      .   .   . .   .           10
11   Taxable income before qualified business income deduction (see instructions)            11
12   Enter  your  net  capital  gain,  if  any,  increased  by  any  qualified  dividends
     (see instructions)      . . .   . . . . . . . .       .  .            . . . . . .   .   12
13   Subtract line 12 from line 11. If zero or less, enter -0-  .          . . . . . .   .   13
14   Income limitation. Multiply line 13 by 20% (0.20)   . .  .            . . . . . .   . . . . .   .   . .   .           14
15   Qualified business income deduction. Enter the smaller of line 10 or line 14. Also enter this amount on
     the applicable line of your return (see instructions)  . .            . . . . . .   . . . . .   .   . .   .           15
16   Total qualified business (loss) carryforward. Combine lines 2 and 3. If greater than zero, enter -0- .    .           16 (                   )
17   Total  qualified  REIT  dividends  and  PTP  (loss)  carryforward.  Combine  lines  6  and  7.  If  greater  than 
     zero, enter -0-       . . . .   . . . . . . . .       .  .            . . . . . .   . . . . .   .   . .   .           17 (                   )
For Privacy Act and Paperwork Reduction Act Notice, see instructions.                    Cat. No. 37806C                             Form 8995 (2023)






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