# Form 8995

URL: https://pdf.net/pdf-forms/tax-forms/form-8995
Category: Tax Forms
Attributes: Monthly top‑searched, Trusted by accountants, Official IRS form, Filed annually

IRS Form 8995 is used to figure the Qualified Business Income (QBI) deduction under the simplified computation method, letting eligible pass-through business owners deduct up to 20% of their qualified income.

Skip the confusing worksheets with our fillable Form 8995. Just enter your income details, download, and your form is ready to attach to your return.

## Versions

- 2022 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/7f0b3c87faa2087913274c5c573bfd4935df88e8.pdf)

## How to Fill Out Form 8995

1. Open the printable Form 8995 in our editor.
2. List each business and its qualified business income or loss.
3. Add qualified REIT and PTP dividend income.
4. Calculate your deduction.
5. Review entries against the Form 8995 instructions.
6. Download the document and attach it to your tax return.

## Facts

### What Is Form 8995 Used For?

Form 8995 is used to claim the Qualified Business Income (QBI) deduction under simplified computation. Basically, it’s used to figure the 20% QBI deduction for income from qualified trades or businesses.

The form covers pass-through income from sole proprietorships, partnerships, S corporations, and certain trusts, reporting qualified REIT dividends and PTP income from up to five businesses on one page. As for the Form 8995 Line 11, it captures your taxable income before the QBI deduction, which is then used to calculate the deduction’s taxable-income limitation.

### Who Should Use Form 8995?

Any person whose 2025 taxable income before the QBI deduction is at or below $197,300 ($394,600 married filing jointly), and who is not a patron of an agricultural or horticultural cooperative, should use Form 8995. Filers above these thresholds or with more complex ownership structures should compare Form 8995 and Form 8995-A to determine which version applies to them.

### When Is Form 8995 Due?

The Form 8995 due date matches your income tax return's due date; typically April 15th for calendar-year filers, or October 15th with a valid extension. Since this form attaches to Form 1040 or 1040-NR, it can't be filed on its own; whatever deadline applies to your return applies here, too.

### What Happens If Form 8995 Is Not Submitted?

If Form 8995 is not submitted even though you qualify, you will miss out on write-offs worth up to 20% of your QBI because the IRS won't calculate it for you automatically. Reviewing a Form 8995 example beforehand can help you avoid leaving required fields blank, which can otherwise delay your refund or trigger a notice.

### How and Where Do I File Form 8995?

You file IRS Form 8995 as an attachment to your Form 1040, 1040-SR, or 1040-NR; you never submit it on its own. It’s possible to e-file it alongside your return through most tax software, or mail it with your paper return to the address listed in your instructions, which may vary based on your location and whether you are including a payment.