Form 8995-A: Qualified Business Income Deduction

The more detailed version of the QBI deduction form for taxpayers with taxable income above the simplified computation threshold, including W-2 wage and UBIA limitations.

Download Form 8995-A PDF About on IRS.gov Instructions PDF

Who Files This Form?

Taxpayers with QBI and taxable income above $182,100 (single) or $364,200 (married filing jointly), or with specified service trades or businesses.

Key Fields

Qualified business income by activity
W-2 wages
UBIA of qualified property
Phased reduction
QBI deduction

Filing Deadlines

Due Date

April 15

With Extension

October 15

Late Filing Penalty

Filed with Form 1040; no separate penalty.

Related Forms

Form 8995

Qualified Business Income Deduction Simplified Computation

Form 1040

U.S. Individual Income Tax Return

Schedule C

Profit or Loss from Business (Sole Proprietorship)

Schedule K-1 (1065)

Partner's Share of Income, Deductions, Credits

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