Qualified Business Income Deduction (Section 199A Deduction)

To figure your Qualified Business Income Deduction, use Form 8995 or Form 8995-A as applicable.

Use Form 8995 if:

You have qualified business income, qualified REIT dividends, or qualified PTP income (loss);

Your 2025 taxable income before the qualified business income deduction is less than or equal to $197,300 ($394,600 if married filing jointly); and

You aren’t a patron in a specified agricultural or horticultural cooperative.

If you don’t meet these requirements, use Form 8995-A, Qualified Business Income Deduction. Attach whichever form you use (Form 8995 or 8995-A) to your return. See the Instructions for Forms 8995 and 8995-A for more information for figuring and reporting your qualified business income deduction.

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Qualified Business Income Deduction (Section 199A Deduction)

Official source

To figure your Qualified Business Income Deduction, use Form 8995 or Form 8995-A as applicable.

Use Form 8995 if:

You have qualified business income, qualified REIT dividends, or qualified PTP income (loss);

Your 2025 taxable income before the qualified business income deduction is less than or equal to $197,300 ($394,600 if married filing jointly); and

You aren’t a patron in a specified agricultural or horticultural cooperative.

If you don’t meet these requirements, use Form 8995-A, Qualified Business Income Deduction. Attach whichever form you use (Form 8995 or 8995-A) to your return. See the Instructions for Forms 8995 and 8995-A for more information for figuring and reporting your qualified business income deduction.