8995-A

Specified Service Trades or Businesses

Agency
IRS
Revision
2025
Fillable fields
67
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 8995-A online
Page 1 of form 8995-A

2025 Schedule A (Form 8995-A): Specified Service Trades or Businesses

Schedule A (Form 8995-A), Specified Service Trades or Businesses, is the 2025 schedule attached to Form 8995-A for the qualified business income deduction. It is filled out by a taxpayer who has a specified service trade or business (SSTB) and whose taxable income falls inside the range printed at the top of the schedule.

The form says to complete Schedule A only if the trade or business is a specified service trade or business and taxable income is more than $197,300 but not $247,300 ($394,600 and $494,600 if married filing jointly). Below that range, and for a taxpayer who is not a patron of an agricultural or horticultural cooperative, the form points to Form 8995 instead. Above it, the form says the SSTB doesn't qualify for the deduction.

Part I works out an applicable percentage of each SSTB's qualified business income, W-2 wages and UBIA of qualified property. Part II does the same for publicly traded partnership income. The PDF can be filled out free in the browser on this page and downloaded without an account.

What's on Schedule A (Form 8995-A)

Header

Name(s) shown on the return and the taxpayer identification number.

Part I, lines 1a to 4

For up to three trades or businesses in columns A, B and C: name, TIN, qualified business income or loss, allocable share of W-2 wages and allocable share of UBIA of qualified property.

Part I, lines 5 to 10

Taxable income before the deduction, the $197,300 threshold ($394,600 if married filing jointly), the $50,000 phase-in range ($100,000 if married filing jointly) and the applicable percentage.

Part I, lines 11 to 13

The applicable percentage of qualified business income, W-2 wages and UBIA of qualified property, each carried to Schedule C (Form 8995-A) or Form 8995-A.

Part II, lines 14 to 17

Publicly traded partnership name, TIN and qualified PTP income or loss, combined on line 17 as total PTP SSTB income or loss.

Part II, lines 18 to 24

The same threshold and phase-in figures for PTP income, ending with the applicable percentage of qualified PTP income or loss on line 24.

How to fill out Schedule A (Form 8995-A)

  1. 1

    Check the range

    Compare taxable income with the amounts printed at the top of the form. The form says when to file Form 8995 instead and when the SSTB doesn't qualify for the deduction.

  2. 2

    Lines 1a to 4

    Enter each SSTB's name, TIN, qualified business income or loss, W-2 wages and UBIA in its own column. The form says to attach as many Schedules A as needed for more than three trades or businesses.

  3. 3

    Lines 5 to 10

    Enter taxable income before the qualified business income deduction, subtract the threshold on line 6, divide by the phase-in range on line 8 and subtract the result from 100% on line 10.

  4. 4

    Lines 11 to 13

    Multiply lines 2, 3 and 4 by line 10. The form says to enter line 11 on Schedule C (Form 8995-A) or Form 8995-A, line 2, line 12 on Form 8995-A, line 4, and line 13 on Form 8995-A, line 7.

  5. 5

    Lines 14 to 17

    For publicly traded partnerships, enter each name, TIN and qualified PTP income or loss, then combine all line 16 amounts on line 17.

  6. 6

    Lines 18 to 24

    Repeat the threshold and phase-in figures, multiply line 17 by line 23, and include the line 24 amount on Form 8995-A, line 28.

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Where it goes and what to know

Attach to Form 8995-A

The form says Attach to Form 8995-A. It carries attachment sequence number 55B and is not filed on its own.

More than three businesses

The form says to attach as many Schedules A as needed when there are more than three trades or businesses.

Tax year 2025

This is the 2025 schedule. The threshold and phase-in amounts on lines 6, 8, 19 and 21 are the ones printed on the 2025 form.

Instructions

The form says to go to www.irs.gov/Form8995A for instructions and the latest information, including the definition of a specified service trade or business.

Related forms

Who fills out Schedule A (Form 8995-A)?

  • Owners of a specified service trade or business

    The form is for a trade or business that is a specified service trade or business. It refers to the instructions for that definition.

  • Taxable income inside the range

    The form applies when taxable income is more than $197,300 but not $247,300, or more than $394,600 but not $494,600 if married filing jointly.

  • Filers of Form 8995-A

    Schedule A is attached to Form 8995-A. The form says to complete Schedule D (Form 8995-A) before beginning Schedule A.

  • Below the threshold

    If taxable income isn't more than $197,300 ($394,600 if married filing jointly) and the taxpayer isn't a cooperative patron, the form says not to file it and to file Form 8995 instead.

  • Above the range

    If taxable income is more than $247,300 ($494,600 if married filing jointly), the form says the specified service trade or business doesn't qualify for the deduction.

The schedule goes with Form 8995-A on the taxpayer's return. The form's own text sets out when it applies.

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Questions about Form 8995-A

When is Schedule A (Form 8995-A) used?

The form says to complete it only if the trade or business is a specified service trade or business and taxable income is more than $197,300 but not $247,300 ($394,600 and $494,600 if married filing jointly).

What if taxable income is below the threshold?

If taxable income isn't more than $197,300 ($394,600 if married filing jointly) and the taxpayer isn't a patron of an agricultural or horticultural cooperative, the form says not to file it and to file Form 8995 instead.

What if taxable income is above the range?

The form says that if taxable income is more than $247,300 ($494,600 if married filing jointly), the specified service trade or business doesn't qualify for the deduction.

How is the applicable percentage figured?

Taxable income minus the threshold is divided by the phase-in range of $50,000 ($100,000 if married filing jointly), and the result is subtracted from 100%. Part I does this on lines 5 to 10 and Part II on lines 18 to 23.

Where do the results go?

Line 11 goes to Schedule C (Form 8995-A) or Form 8995-A, line 2. Line 12 goes to Form 8995-A, line 4, line 13 to Form 8995-A, line 7, and line 24 is included on Form 8995-A, line 28.

Is Schedule A filed by itself?

No. The form says to attach it to Form 8995-A, and to complete Schedule D (Form 8995-A) before beginning Schedule A.

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