SCHEDULE D                                     Special Rules for Patrons of                                     OMB No. 1545-2294
(Form 8995-A)                        Agricultural or Horticultural Cooperatives
Department of the Treasury                             ▶ Attach to Form 8995-A.                                 Attachment  2021
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) 2021