Schedule B (Form 8995-A): Aggregation of Business Operations

Schedule B (Form 8995-A), Aggregation of Business Operations, is a one-page schedule attached to Form 8995-A. It describes a group of trades or businesses that are aggregated and lists the amounts for each one.

Line 1 asks for a description of the aggregated trade or business and an explanation of the factors met that allow the aggregation in accordance with Regulations section 1.199A-4. Line 2 asks whether the aggregation changed from the prior year. Line 3 lists each trade or business with its taxpayer identification number, qualified business income or loss, W-2 wages and unadjusted basis immediately after acquisition, and line 4 totals those columns.

The schedule says to complete and attach as many Schedules B as needed when there is more than one aggregated group, and points to www.irs.gov/Form8995A for instructions. You can fill out the PDF free in your browser on this page and download it without an account.

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

Header and aggregation number

Name(s) shown on the return, taxpayer identification number and the Aggregation No. for this schedule.

Line 1: description and factors

A description of the aggregated trade or business and the factors met that allow the aggregation under Regulations section 1.199A-4.

Line 2: changes from the prior year

Whether the aggregation changed, with an explanation if it did.

Line 3: businesses in the group

Columns for (a) name of trade or business, (b) taxpayer identification number, (c) qualified business income/(loss), (d) W-2 wages and (e) unadjusted basis immediately after acquisition.

Line 4: totals

The totals of columns (c), (d) and (e) for this aggregation.

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

1
Header
Enter the name(s) shown on the return and the taxpayer identification number, then the aggregation number: 1 for the first group, then 2, 3 and so on.
2
Line 1
Describe the aggregated trade or business and explain the factors met under Regulations section 1.199A-4. Attach a copy of an RPE's aggregations if the filer holds an interest in an RPE that aggregates.
3
Line 2
Answer whether the aggregation changed from the prior year. The schedule says: if "Yes," explain; if "No," skip line 2 and go to line 3.
4
Line 3
List each trade or business in the group with its name, taxpayer identification number, qualified business income or loss, W-2 wages and unadjusted basis immediately after acquisition.
5
Line 4
Total columns (c), (d) and (e). The schedule says to enter the totals on Schedule C (Form 8995-A) or on Form 8995-A, Part II, for the corresponding aggregation, as appropriate.

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Where it goes

Attach to Form 8995-A

The schedule says "Attach to Form 8995-A." Its attachment sequence number is 55C.

One schedule per aggregation

With more than one aggregated group, complete and attach as many Schedules B as needed, numbered in order.

Where the totals go

Line 4 totals go on Schedule C (Form 8995-A) or on Form 8995-A, Part II, for the corresponding aggregation, as appropriate.

Instructions

The schedule points to www.irs.gov/Form8995A for instructions and the latest information, and says its Privacy Act and Paperwork Reduction Act Notice is in separate instructions.

Who completes Schedule B (Form 8995-A)?

Form 8995-A filers who aggregate
The schedule says "Attach to Form 8995-A." It asks for the name(s) shown on the return and the filer's taxpayer identification number.
Filers with more than one group
The schedule says to complete and attach as many Schedules B as needed, numbering the first aggregation 1 and the rest in order (2, 3, 4, etc.).
Holders of an interest in an RPE
If the filer holds a direct or indirect interest in a relevant pass-through entity (RPE) that aggregates multiple trades or businesses, line 1 says to attach a copy of the RPE's aggregations.
Groups that changed this year
Line 2 covers changes from the prior year, including a trade or business being formed, acquired, disposed of or ceasing operations.

The filer of Form 8995-A completes it and attaches it to that form when reporting aggregated trades or businesses. It is not filed on its own.

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Official IRS form page
The agency’s own page for Form 8995-A Sch. B.
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Questions about Form 8995-A Sch. B

Is Schedule B (Form 8995-A) filed by itself?

No. The schedule says "Attach to Form 8995-A."

What if there is more than one aggregated group?

The schedule says to complete and attach as many Schedules B as needed, numbering the first aggregation 1 and any others in numerical order.

What does line 3 ask for?

For each trade or business in the group: its name, taxpayer identification number, qualified business income or loss, W-2 wages and unadjusted basis immediately after acquisition.

Where do the line 4 totals go?

The schedule says to enter them on Schedule C (Form 8995-A) or on Form 8995-A, Part II, for the corresponding aggregation, as appropriate.

What if the filer has an interest in an RPE that aggregates?

Line 1 says to attach a copy of the relevant pass-through entity's aggregations when the filer holds a direct or indirect interest in an RPE that aggregates multiple trades or businesses.

Schedule B (Form 8995-A): Aggregation of Business Operations