IRS Form 8995-A Schedule D Special Rules for Patrons of Agricultural or Horticultural Cooperatives

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IRS Form 8995-A Schedule D Special Rules for Patrons of Agricultural or Horticultural Cooperatives

What Is IRS Form 8995-A Schedule D?

This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. The document is a supplement to IRS Form 8995-A, Qualified Business Income Deduction. As of today, no separate filing guidelines for the form are provided by the IRS.

FAQ

Q: What is IRS Form 8995-A?
A: IRS Form 8995-A is a form used to report income and deductions related to patrons of agricultural or horticultural cooperatives.

Q: What are the special rules for patrons of agricultural or horticultural cooperatives?
A: The special rules include how to calculate the Qualified BusinessIncome Deduction (QBID), and how to report certain deductions and income related to cooperative payments.

Q: Who needs to file IRS Form 8995-A?
A: Any taxpayer who is a patron of an agricultural or horticultural cooperative and has income or deductions related to cooperative payments may need to file this form.

Q: What is the purpose of IRS Form 8995-A?
A: The purpose of this form is to ensure that patrons of agricultural or horticultural cooperatives correctly report their income and deductions in order to calculate the QBID.

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Form Details:

  • A 1-page form available for download in PDF;
  • This form cannot be used to file taxes for the current year. Choose a more recent version to file for the current tax year;
  • Editable, printable, and free;
  • Fill out the form in our online filing application.

Download a fillable version of IRS Form 8995-A Schedule D through the link below or browse more documents in our library of IRS Forms.

Download IRS Form 8995-A Schedule D Special Rules for Patrons of Agricultural or Horticultural Cooperatives

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  • IRS Form 8995-A Schedule D Special Rules for Patrons of Agricultural or Horticultural Cooperatives, Page 1
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