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SCHEDULE B
Aggregation of Business Operations
(Form 8995-A) OMB No. 1545-2294
(Rev. December 2022) Attach to Form 8995-A.
Attachment
Department of the Treasury Go to www.irs.gov/Form8995A for instructions and the latest information. Sequence No. 55C
Internal Revenue Service
Name(s) shown on return Your taxpayer identification number
If you have more than one aggregated group, complete and attach as many Schedules B as needed. Number the first aggregation “1” and any
additional aggregations in numerical order (2, 3, 4, etc.). See instructions.
Aggregation No.:
1 Provide a description of the aggregated trade or business and an explanation of the factors met that allow the aggregation in
accordance with Regulations section 1.199A-4. In addition, if you hold a direct or indirect interest in a relevant pass-through
entity (RPE) that aggregates multiple trades or businesses, you must attach a copy of the RPE’s aggregations.
2 Has this trade or business aggregation changed from the prior year? This includes changes in the aggregation due to a trade
or business being formed, acquired, disposed of, or ceasing operations. If “Yes,” explain. If “No,” skip line 2 and go to line 3.
3 (a) Name of trade or business (b) Taxpayer (c) Qualified (d) W-2 wages (e) Unadjusted
identification business basis immediately
number income/(loss) after acquisition
4 Totals. Total columns (c), (d), and (e). Enter the total amounts on
Schedule C (Form 8995-A) or on Form 8995-A, Part II, for the
corresponding aggregation, as appropriate. See instructions . . . .
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 72685V Schedule B (Form 8995-A) (Rev. 12-2022)
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