Form 8995-A 2025 Qualified Business Income Deduction Department of the Treasury Internal Revenue Service Attach to your tax return. Go to www.irs.gov/Form8995A for instructions and the latest information. OMB No. 1545-0074 Attachment Sequence No. 55A Name(s) shown on return Your taxpayer identification number Note: You can claim the qualified business income deduction only if you have qualified business income from a qualified trade or business, real estate investment trust dividends, publicly traded partnership income, or a domestic production activities deduction passed through from an agricultural or horticultural cooperative. See instructions. Use this form if your taxable income, before your qualified business income deduction, is above $197,300 ($394,600 if married filing jointly), or you’re a patron of an agricultural or horticultural cooperative. Part I Trade, Business, or Aggregation Information Complete Schedules A, B, and/or C (Form 8995-A), as applicable, before starting Part I. Attach additional worksheets when needed. See instructions. 1 (a) Trade, business, or aggregation name (b) Check if specified service (c) Check if aggregation (d) Taxpayer identification number (e) Check if patron A B C Part II Determine Your Adjusted Qualified Business Income A B C 2 Qualified business income from the trade, business, or aggregation. See instructions . . . . . . . . . . . . . . . . . 2 3

Multiply line 2 by 20% (0.20). If your taxable income is $197,300 or less ($394,600 if married filing jointly), skip lines 4 through 12 and enter the amount from line 3 on line 13 . . . . . . . 3 4 Allocable share of W-2 wages from the trade, business, or aggregation . . . . . . . . . . . . . . . . . . 4 5 Multiply line 4 by 50% (0.50) . . . . . . . . . . . . 5 6 Multiply line 4 by 25% (0.25) . . . . . . . . . . . . 6 7 Allocable share of the unadjusted basis immediately after acquisition (UBIA) of all qualified property . . . . . . . . 7 8 Multiply line 7 by 2.5% (0.025) . . . . . . . . . . . . 8 9 Add lines 6 and 8 . . . . . . . . . . . . . . . . 9 10 Enter the greater of line 5 or line 9 . . . . . . . . . . . 10 11 W-2 wage and UBIA of qualified property limitation. Enter the smaller of line 3 or line 10 . . . . . . . . . . . . . 11 12 Phased-in reduction. Enter the amount from line 26, if any . . . 12 13 Qualified business income deduction before patron reduction. Enter the greater of line 11 or line 12 . . . . . . . . . . 13 14 Patron reduction. Enter the amount from Schedule D (Form 8995-A), line 6, if any. See instructions . . . . . . . . . . . . 14 15 Qualified business income component. Subtract line 14 from line 13 15 16 Total qualified business income component. Add all amounts reported on line 15 . . . . . . . . . . . . . . . . 16 For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 71661B Form 8995-A (2025) Created 9/12/25

Form 8995-A (2025) Page 2 Part III Phased-in Reduction Complete Part III only if your taxable income is more than $197,300 but not $247,300 ($394,600 and $494,600 if married filing jointly) and line 10 is less than line 3. Otherwise, skip Part III. A B C 17 Enter the amounts from line 3 . . . . . . . . . . . . 17 18 Enter the amounts from line 10 . . . . . . . . . . . . 18 19 Subtract line 18 from line 17 . . . . . . . . . . . . 19 20 Taxable income before qualified business income deduction . . . . . . . . 20 21 Threshold. Enter $197,300 ($394,600 if married filing jointly) . . . . . . . 21 22 Subtract line 21 from line 20 . . . . 22 23 Phase-in range. Enter $50,000 ($100,000 if married filing jointly) . . . . . . . 23 24 Phase-in percentage. Divide line 22 by line 23 24 % 25 Total phase-in reduction. Multiply line 19 by line 24 . . . . . 25 26

Qualified business income after phase-in reduction. Subtract line 25 from line 17. Enter this amount here and on line 12, for the corresponding trade or business . . . . . . . . . . . 26 Part IV Determine Your Qualified Business Income Deduction 27 Total qualified business income component from all qualified trades, businesses, or aggregations. Enter the amount from line 16 . . . . . . 27 28 Qualified REIT dividends and publicly traded partnership (PTP) income or (loss). See instructions . . . . . . . . . . . . . . . . . . 28 29 Qualified REIT dividends and PTP (loss) carryforward from prior years . . . 29 ( ) 30 Total qualified REIT dividends and PTP income. Combine lines 28 and 29. If less than zero, enter -0- . . . . . . . . . . . . . . . . . . 30 31 REIT and PTP component. Multiply line 30 by 20% (0.20) . . . . . . . 31 32 Qualified business income deduction before the income limitation. Add lines 27 and 31 . . . . . 32 33 Taxable income before qualified business income deduction . . . . . . 33 34 Enter your net capital gain, if any, increased by any qualified dividends (see instructions) . . . . . . . . . . . . . . . . . . . . . . 34 35 Subtract line 34 from line 33. If zero or less, enter -0- . . . . . . . . . . . . . . . . 35 36 Income limitation. Multiply line 35 by 20% (0.20) . . . . . . . . . . . . . . . . . . 36 37 Qualified business income deduction before the domestic production activities deduction (DPAD) under section 199A(g). Enter the smaller of line 32 or line 36 . . . . . . . . . . . . . . 37 38 DPAD under section 199A(g) allocated from an agricultural or horticultural cooperative. Don’t enter more than line 33 minus line 37 . . . . . . . . . . . . . . . . . . . . . . . 38 39 Total qualified business income deduction. Add lines 37 and 38 . . . . . . . . . . . . . 39 40 Total qualified REIT dividends and PTP (loss) carryforward. Combine lines 28 and 29. If zero or greater, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 ( ) Form 8995-A (2025)