Schedule D (Form 8995-A): Patrons of Agricultural or Horticultural Cooperatives

Schedule D (Form 8995-A), Special Rules for Patrons of Agricultural or Horticultural Cooperatives, is a one page attachment to Form 8995-A. For each trade, business or aggregation, it takes the qualified business income allocable to qualified payments received from a cooperative and the W-2 wages allocable to those payments, and works out the patron reduction.

The schedule says to complete it only if you're a patron of an agricultural or horticultural cooperative, and to attach as many Schedules D as needed if there are more than three trades, businesses or aggregations. The result on line 6 goes to Form 8995-A, line 14. It points to www.irs.gov/Form8995A for instructions and the latest information. This is the December 2022 revision.

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

Header

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

Line 1: trade, business or aggregation

Line 1a is the trade, business or aggregation name and line 1b its taxpayer identification number, in columns A, B and C.

Lines 2 and 3: income part

Line 2 is the qualified business income allocable to qualified payments received from the cooperative. Line 3 multiplies it by 9% (0.09).

Lines 4 and 5: wage part

Line 4 is the W-2 wages from the trade or business allocable to the qualified payments. Line 5 multiplies it by 50% (0.50).

Line 6: patron reduction

The smaller of line 3 or line 5, carried to Form 8995-A, line 14, for the matching trade, business or aggregation.

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

1
Header
Enter the name(s) shown on the return and the taxpayer identification number.
2
Lines 1a and 1b
Enter the name and taxpayer identification number of each trade, business or aggregation in columns A, B and C.
3
Line 2
Enter the qualified business income allocable to qualified payments received from the cooperative. The schedule says to see the instructions.
4
Line 3
Multiply line 2 by 9% (0.09).
5
Lines 4 and 5
Enter the W-2 wages from the trade or business allocable to the qualified payments, then multiply line 4 by 50% (0.50) on line 5.
6
Line 6
Enter the smaller of line 3 or line 5. The schedule says to enter this amount on Form 8995-A, line 14, for the corresponding trade, business or aggregation.

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Where it goes and where to find the instructions

Attach to Form 8995-A

The schedule prints "Attach to Form 8995-A." It has no separate mailing address of its own.

Carry line 6 to Form 8995-A

The patron reduction on line 6 goes on Form 8995-A, line 14, for the corresponding trade, business or aggregation.

Instructions

The schedule points to www.irs.gov/Form8995A for instructions and the latest information. Line 2 and the note at the top of the schedule refer to those instructions.

Extra schedules and attachment order

With more than three trades, businesses or aggregations, attach as many Schedules D as needed. The schedule shows Attachment Sequence No. 55E.

Who uses Schedule D (Form 8995-A)?

Patrons of agricultural or horticultural cooperatives
The schedule is limited to patrons of these cooperatives. Line 2 refers to qualified payments received from the cooperative.
Form 8995-A filers
The schedule prints "Attach to Form 8995-A" and carries the name and taxpayer identification number shown on the return.
Owners of up to three trades or businesses per page
Columns A, B and C hold one trade, business or aggregation each, with its own name and taxpayer identification number.
More than three trades or businesses
The schedule says to attach as many Schedules D as needed when there are more than three trades, businesses or aggregations.

The schedule says to complete it only if you're a patron of an agricultural or horticultural cooperative, and to attach it to Form 8995-A.

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

Who completes Schedule D (Form 8995-A)?

The schedule says to complete it only if you're a patron of an agricultural or horticultural cooperative.

What form does it attach to?

Form 8995-A. The schedule prints "Attach to Form 8995-A."

How is the patron reduction figured?

Line 3 is 9% of line 2 and line 5 is 50% of line 4. Line 6, the patron reduction, is the smaller of line 3 or line 5.

Where does line 6 go?

The schedule says to enter it on Form 8995-A, line 14, for the corresponding trade, business or aggregation.

What if there are more than three trades or businesses?

The schedule says to attach as many Schedules D as needed.

Schedule D (Form 8995-A): Patrons of Agricultural or Horticultural Cooperatives