Fill out Form 8995-A (Qualified Business Income Deduction) online
Form 8995-A is the detailed version used to calculate the Qualified Business Income (QBI) deduction under Section 199A for taxpayers whose taxable income exceeds the simplified computation threshold. It includes additional limitations based on W-2 wages paid, the unadjusted basis of qualified property, and specified service trade or business phase-outs.
How to fill out Form 8995-A (Qualified Business Income Deduction)
Identify each qualified trade or business
List each trade or business that generates qualified business income. Determine whether each business is a specified service trade or business (SSTB), as SSTBs are subject to phase-out at higher income levels.
Calculate QBI, W-2 wages, and qualified property for each business
For each business, enter the net qualified business income, the total W-2 wages paid by the business, and the unadjusted basis immediately after acquisition (UBIA) of qualified property held at the end of the tax year.
Apply the wage and property limitations
For each business, calculate the QBI deduction as the lesser of 20% of QBI or the greater of: (a) 50% of W-2 wages, or (b) 25% of W-2 wages plus 2.5% of UBIA of qualified property. Apply the SSTB phase-out if applicable.
Complete applicable schedules
Fill out Schedule A (for SSTB phase-in), Schedule B (for aggregated businesses), Schedule C (for loss netting and carryforward), and Schedule D (for special rules) as applicable to your situation.
Calculate the total deduction and transfer to Form 1040
Combine the QBI deduction amounts from all businesses and compare to 20% of taxable income before the QBI deduction (minus net capital gains). The deduction is the lesser of the two. Enter the result on Form 1040, line 13.
About Form 8995-A (Qualified Business Income Deduction)
Who needs this form
Taxpayers with qualified business income whose taxable income before the QBI deduction exceeds $191,950 (single) or $383,900 (married filing jointly) for the applicable tax year, or taxpayers who have income from a specified service trade or business (SSTB). Taxpayers below these thresholds should use the simplified Form 8995 instead.
Where to submit
Attach Form 8995-A to your Form 1040 or 1040-SR when filing your annual federal income tax return. The deduction is reported on Form 1040, line 13.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Using the simplified Form 8995 when taxable income exceeds the threshold (Form 8995-A is required)
- Not correctly identifying specified service trades or businesses (SSTBs), which are subject to phase-out limitations at higher income levels
- Failing to calculate the W-2 wage and qualified property limitations for each trade or business
- Not completing the required Schedules A through D when they apply to the taxpayer situation
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What is a specified service trade or business (SSTB)?
An SSTB is a trade or business involving the performance of services in fields such as health, law, accounting, actuarial science, performing arts, consulting, athletics, financial services, brokerage services, or any business where the principal asset is the reputation or skill of its employees or owners. SSTBs are subject to a phase-out of the QBI deduction at higher income levels, and no deduction is allowed once taxable income exceeds the phase-out range.
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