SCHEDULE D                                  Special Rules for Patrons of                                     OMB No. 1545-2294
(Form 8995-A)
(Rev. December 2022)                Agricultural or Horticultural Cooperatives
Department of the Treasury                          Attach to Form 8995-A.                                   Attachment   
Internal Revenue Service          Go to www.irs.gov/Form8995A for instructions and the latest information.   Sequence No. 55E
Name(s) shown on return                                                                                    Your taxpayer identification number

Complete  Schedule  D  only  if  you’re  a  patron  of  an  agricultural  or  horticultural  cooperative.  If  you  have  more  than  three  trades, 
businesses, or aggregations, attach as many Schedules D as needed. See instructions. 

                                                                                     A                     B C

1a Trade, business, or aggregation name  .      . . . .      . . . .     1a
b  Taxpayer identification number .       . . . . . . .      . . . .     1b
2  Qualified  business  income  allocable  to  qualified  payments 
   received from cooperative. See instructions    . . .      . . . .           2
3  Multiply line 2 by 9% (0.09)  .      . . . . . . . .      . . . .           3
4  W-2  wages  from  trade  or  business  allocable  to  the  qualified 
   payments .            .  . . . . .   . . . . . . . .      . . . .           4
5  Multiply line 4 by 50% (0.50)        . . . . . . . .      . . . .           5
6  Patron reduction. Enter the smaller of line 3 or line 5. Enter this 
   amount  on  Form  8995-A,  line  14,  for  the  corresponding  trade, 
   business, or aggregation  .      .   . . . . . . . .      . . . .           6
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.  Cat. No. 72683Z Schedule D (Form 8995-A) (Rev. 12-2022)