8995-A sch-A Specified Service Trades or Businesses

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SCHEDULE A
(Form 8995-A)

Department of the Treasury
Internal Revenue Service

Specified Service Trades or Businesses

OMB No. 1545-2294

2023

Attach to Form 8995-A.
Go to www.irs.gov/Form8995A for instructions and the latest information.

Attachment
Sequence No. 55B
Your taxpayer identification number

Name(s) shown on return

TREASURY/IRS
AND OMB USE
ONLY DRAFT
August 3, 2023
DO NOT FILE

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 $182,100 but not $232,100 ($364,200 and $464,200 if married filing jointly). If your taxable income isn’t more than $182,100 ($364,200 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 $232,100 ($464,200 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.
1a
b
2
3
4
5
6
7
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9
10
11

12

13

Trade or business name . . . . . . . . . . . .
Taxpayer identification number . . . . . . . . . .
Qualified business income or (loss) from the trade or business
Allocable share of W-2 wages from the trade or business .
Allocable share of the unadjusted basis immediately
acquisition (UBIA) of all qualified property . . . . . .
Taxable income before qualified business
income deduction . . . . . . . .
5
Threshold. Enter $182,100 ($364,200 if
married filing jointly) . . . . . . .
6
Subtract line 6 from line 5 . . . . .
7
Phase-in range. Enter $50,000 ($100,000 if
married filing jointly) . . . . . . .
8
Divide line 7 by line 8 . . . . . . .
9
Applicable percentage. Subtract line 9
from 100% . . . . . . . . . .
10

B

C

A

B

C

1a
1b
2
3
4

%

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

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

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

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. .
. .
. .
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after
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A

Publicly Traded Partnership

Trade or business name . . . . . . . . . . . . . .
14
Taxpayer identification number . . . . . . . . . . . .
15
16
Qualified PTP income or (loss) . . . . . . . . . . . .
Total PTP specified service trade or business (SSTB) income or (loss). Combine all amounts on line 16
Taxable income before qualified business income deduction . . . . . . . . . . . . . .
Threshold. Enter $182,100 ($364,200 if married filing jointly) . . . . . . . . . . . . . .
Subtract line 19 from line 18
. . . . . . . . . . . . . . . . . . . . . . . .
Phase-in range. Enter $50,000 ($100,000 if married filing jointly) . . . . . . . . . . . . .
Divide line 20 by line 21 . . . . . . . . . . . . . . . . . . . . . . . . . .
Applicable percentage. Subtract line 22 from 100% . . . . . . . . . . . . . . . . .
Applicable percentage of qualified PTP income or (loss). Multiply line 17 by line 23. Include this
amount on Form 8995-A, line 28 . . . . . . . . . . . . . . . . . . . . . . .

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 72681D

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%

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Schedule A (Form 8995-A) 2023