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SCHEDULE A OMB No. 1545-2294
Specified Service Trades or Businesses
(Form 8995-A)
Attach to Form 8995-A.
Department of the Treasury Go to www.irs.gov/Form8995A for instructions and the latest information. Attachment 2022
Internal Revenue Service Sequence No. 55B
Name(s) shown on return Your taxpayer identification number
Complete Schedule A only if your trade or business is a specified service trade or business (see instructions) and your taxable income is more
than $170,050 but not $220,050 ($340,100 and $440,100 if married filing jointly). If your taxable income isn’t more than $170,050 ($340,100 if
married filing jointly) and you’re not a patron of an agricultural or horticultural cooperative, don’t file this form; instead, file Form 8995, Qualified
Business Income Deduction Simplified Computation. Otherwise, complete Schedule D (Form 8995-A) before beginning Schedule A. If your
taxable income is more than $220,050 ($440,100 if married filing jointly), your specified service trade or business doesn’t qualify for the
deduction. If you have more than three trades or businesses, attach as many Schedules A as needed. See instructions.
Part I Other Than Publicly Traded Partnerships (PTP)
See instructions before completing Parts I and II. A B C
1a Trade or business name . . . . . . . . . . . . . . 1a
b Taxpayer identification number . . . . . . . . . . . . 1b
2 Qualified business income or (loss) from the trade or business . . 2
3 Allocable share of W-2 wages from the trade or business . . . 3
4 Allocable share of the unadjusted basis immediately after
acquisition (UBIA) of all qualified property . . . . . . . . 4
5 Taxable income before qualified business
income deduction . . . . . . . . 5
6 Threshold. Enter $170,050 ($340,100 if
married filing jointly) . . . . . . . 6
7 Subtract line 6 from line 5 . . . . . 7
8 Phase-in range. Enter $50,000 ($100,000 if
married filing jointly) . . . . . . . 8
9 Divide line 7 by line 8 . . . . . . . 9
10 Applicable percentage. Subtract line 9
from 100% . . . . . . . . . . 10 %
11 Applicable percentage of qualified business income or (loss).
Multiply line 2 by line 10. Enter this amount on Schedule C (Form
8995-A) or on Form 8995-A, line 2, for the corresponding trade or
business, as appropriate . . . . . . . . . . . . . . 11
12 Applicable percentage of W-2 wages. Multiply line 3 by line 10.
Enter this amount on Form 8995-A, line 4, for the corresponding
trade or business, as appropriate . . . . . . . . . . . 12
13 Applicable percentage of the UBIA of qualified property. Multiply line
4 by line 10. Enter this amount on Form 8995-A, line 7, for the
corresponding trade or business, as appropriate . . . . . . 13
Part II Publicly Traded Partnership
A B C
14 Trade or business name . . . . . . . . . . . . . . 14
15 Taxpayer identification number . . . . . . . . . . . . 15
16 Qualified PTP income or (loss) . . . . . . . . . . . . 16
17 Total PTP specified service trade or business (SSTB) income or (loss). Combine all amounts on line 16 17
18 Taxable income before qualified business income deduction . . . . . . . . . . . . . . 18
19 Threshold. Enter $170,050 ($340,100 if married filing jointly) . . . . . . . . . . . . . . 19
20 Subtract line 19 from line 18 . . . . . . . . . . . . . . . . . . . . . . . . 20
21 Phase-in range. Enter $50,000 ($100,000 if married filing jointly) . . . . . . . . . . . . . 21
22 Divide line 20 by line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . 22
23 Applicable percentage. Subtract line 22 from 100% . . . . . . . . . . . . . . . . . 23 %
24 Applicable percentage of qualified PTP income or (loss). Multiply line 17 by line 23. Include this
amount on Form 8995-A, line 28 . . . . . . . . . . . . . . . . . . . . . . . 24
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 72681D Schedule A (Form 8995-A) 2022
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