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This version of the form is not currently in use and is provided for reference only. Download this version of
IRS Form 8995-A Schedule D
for the current year.
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 tax form used for reporting income and deductions for patrons of agricultural or horticultural cooperatives.
Q: Who needs to file IRS Form 8995-A?A: Patrons of agricultural or horticultural cooperatives who have income from a cooperative or qualify for the Section 199A deduction need to file Form 8995-A.
Q: What are the special rules for patrons of agricultural or horticultural cooperatives?A: The special rules for patrons of agricultural or horticultural cooperatives include calculating the Section 199A deduction and determining qualified cooperative dividends.
Q: What is the Section 199A deduction?A: The Section 199A deduction is a tax deduction available to certain businesses, including patrons of agricultural or horticultural cooperatives, based on qualified business income.
Q: What are qualified cooperative dividends?A: Qualified cooperative dividends are dividends received by patrons of agricultural or horticultural cooperatives that are eligible for a deduction.
Q: Are there any other forms I need to file along with Form 8995-A?A: Depending on your tax situation, you may need to file other forms, such as Form 1040 or Schedule D, in addition to Form 8995-A.
Q: Is there a deadline for filing IRS Form 8995-A?A: Yes, the deadline for filing IRS Form 8995-A is usually the same as the deadline for filing your individual income tax return, which is typically April 15th of each year.
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.
