Schedule A (Form 8995-A), Specified Service Trades or Businesses, is the Internal Revenue Service (IRS) schedule that you attach to Form 8995-A when your trade or business is a specified service trade or business and your taxable income falls in the phase-in range printed on the form. It scales down qualified business income, W-2 wages and the basis of qualified property, and it does the same for qualified publicly traded partnership (PTP) income. On this page you can fill out the 2025 form online on FillingPDF and download or print the completed PDF; the form and its instructions are published by the IRS at www.irs.gov/Form8995A.
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What is Schedule A (Form 8995-A)?
Schedule A (Form 8995-A), Specified Service Trades or Businesses, is the IRS schedule attached to Form 8995-A that applies a phase-in percentage to the income, W-2 wages and property basis of specified service trades or businesses.
The Department of the Treasury's Internal Revenue Service (IRS) issues it under OMB No. 1545-0074, Attachment Sequence No. 55B. The edition on this page is the 2025 one.
The schedule has two parts:
- Part I, Other Than Publicly Traded Partnerships (PTP), lines 1a to 13, with columns A, B and C for up to three trades or businesses. It takes qualified business income or (loss), allocable W-2 wages and the allocable share of the unadjusted basis immediately after acquisition (UBIA) of qualified property, compares taxable income with the threshold and phase-in range, and figures an applicable percentage on line 10. Lines 11, 12 and 13 apply that percentage and carry the results to Schedule C (Form 8995-A) or Form 8995-A, lines 2, 4 and 7.
- Part II, Publicly Traded Partnership, lines 14 to 24, which does the same for qualified PTP income or (loss) and carries line 24 to Form 8995-A, line 28.
It is not a stand-alone return. Companion forms named on it are Form 8995-A, Schedule C (Form 8995-A) and Schedule D (Form 8995-A), which must be completed before Schedule A, and Form 8995, Qualified Business Income Deduction Simplified Computation, which is the form to use instead when the schedule does not apply.
Who needs to file Schedule A (Form 8995-A)?
Complete Schedule A (Form 8995-A) only if your trade or business is a specified service trade or business (see the IRS instructions) and your taxable income is more than the lower threshold printed on the form but not more than the upper limit. The form prints one set of figures for most filers and a second set for married filing jointly.
Do not file it in these cases:
- Your taxable income is not more than the lower threshold (the married filing jointly figure applies if you file jointly) and you are not a patron of an agricultural or horticultural cooperative. File Form 8995, Qualified Business Income Deduction Simplified Computation, instead.
- Your taxable income is above the upper limit. The form states that your specified service trade or business then does not qualify for the deduction.
Anyone completing the schedule has already completed Schedule D (Form 8995-A), which the form says to finish before beginning Schedule A. If you have more than three trades or businesses, attach as many Schedules A as needed; the form refers you to the instructions. The form does not describe who may sign or file for someone else, so see the IRS instructions at www.irs.gov/Form8995A for other questions.
When to file Schedule A (Form 8995-A)
You complete Schedule A (Form 8995-A) when you complete Form 8995-A, because the form says to attach it to that form. No separate due date is printed on it, so it travels with Form 8995-A whenever that form is submitted; for any deadline that applies to Form 8995-A, see the IRS instructions at www.irs.gov/Form8995A.
Order matters: the form tells you to complete Schedule D (Form 8995-A) before beginning Schedule A. Your taxable income, entered on line 5 for each trade or business and on line 18 for PTP income, decides whether the schedule applies at all. If you need more than the three columns A, B and C in Part I, prepare the additional Schedules A at the same time and attach them all. The edition printed on this page is for 2025.
Documents you need
- Schedule D (Form 8995-A): complete it before beginning Schedule A, as the form instructs, whenever Schedule A applies to you.
- Form 8995-A: the schedule is attached to it, and its results are carried to Form 8995-A, lines 2, 4, 7 and 28, as the lines direct.
- Additional Schedules A: attach as many as needed if you have more than three trades or businesses, since Part I has only columns A, B and C.
How to fill out Schedule A (Form 8995-A)
Confirm the schedule applies to you
Read the box at the top: Schedule A is only for a specified service trade or business with taxable income above the lower threshold and not above the upper limit. Otherwise file Form 8995 or, above the limit, the business does not qualify for the deduction.
Complete Schedule D first
The form says to complete Schedule D (Form 8995-A) before beginning Schedule A. Then enter the name(s) shown on your return and your taxpayer identification number at the top.
Identify each trade or business
In Part I, line 1a, enter the trade or business name and on line 1b its taxpayer identification number, one trade or business per column A, B or C. For more than three, attach extra Schedules A.
Enter income, wages and basis
Line 2: qualified business income or (loss). Line 3: allocable share of W-2 wages. Line 4: allocable share of the UBIA of all qualified property. Do this for each column.
Enter taxable income and threshold
Line 5: taxable income before the qualified business income deduction. Line 6: the threshold printed on the form, using the married filing jointly figure if it applies to you. Line 7: subtract line 6 from line 5.
Figure the applicable percentage
Line 8: the phase-in range printed on the form (the joint figure if married filing jointly). Line 9: divide line 7 by line 8. Line 10: subtract line 9 from 100% and enter it as a percentage.
Apply the percentage on lines 11 to 13
Line 11: multiply line 2 by line 10 and carry it to Schedule C (Form 8995-A) or Form 8995-A, line 2. Line 12: multiply line 3 by line 10 and carry it to Form 8995-A, line 4. Line 13: multiply line 4 by line 10 and carry it to Form 8995-A, line 7.
List publicly traded partnerships in Part II
Lines 14 and 15: name and taxpayer identification number of each PTP in columns A, B and C. Line 16: qualified PTP income or (loss). Line 17: combine all amounts on line 16.
Figure the PTP applicable percentage
Line 18: taxable income before the qualified business income deduction. Line 19: the threshold printed on the form. Line 20: subtract line 19 from line 18. Line 21: the phase-in range. Line 22: divide line 20 by line 21. Line 23: subtract line 22 from 100%.
Carry the PTP result to Form 8995-A
Line 24: multiply line 17 by line 23 and include this amount on Form 8995-A, line 28.
Review and download the completed PDF
Check that every line follows the instructions, that percentages and carried amounts match, and that extra Schedules A are ready if needed. Download or print the completed PDF from FillingPDF and attach it to Form 8995-A.
How to submit Schedule A (Form 8995-A)
Schedule A (Form 8995-A) is not sent on its own: you attach it to Form 8995-A, and it has no mailing address, portal or appointment rule of its own.
- With Form 8995-A: attach the completed schedule, plus any extra Schedules A needed for more than three trades or businesses, to Form 8995-A.
- Through the channel for Form 8995-A: submit the package the way you submit Form 8995-A. The form points to www.irs.gov/Form8995A for instructions and the latest information.
Before you submit, check that the name(s) shown on your return and your taxpayer identification number appear at the top of the schedule. FillingPDF lets you fill out and download the PDF; submission follows the IRS channels that apply to Form 8995-A.
Common mistakes to avoid
- Completing Schedule A (Form 8995-A) when your trade or business is not a specified service trade or business; the form says to complete it only if it is.
- Filing Schedule A (Form 8995-A) when your taxable income is not more than the lower threshold and you are not a patron of an agricultural or horticultural cooperative; the form says to file Form 8995 instead.
- Starting Schedule A before completing Schedule D (Form 8995-A), which the form says to finish first.
- Using the single-filer threshold and phase-in range on lines 6 and 8 or 19 and 21 when married filing jointly, where the form prints separate figures.
- Ignoring the limit above the phase-in range: above it, the specified service trade or business does not qualify for the deduction.
- Leaving out extra Schedules A when you have more than three trades or businesses.
- Carrying the line 11, 12 or 13 results to the wrong place: Schedule C (Form 8995-A) or Form 8995-A line 2, line 4 and line 7 respectively.
- Forgetting to carry line 24 of Part II to Form 8995-A, line 28.
- Leaving off the name(s) shown on your return or your taxpayer identification number at the top.
Frequently asked questions
What is Schedule A (Form 8995-A)?
Schedule A (Form 8995-A), Specified Service Trades or Businesses, is an IRS schedule attached to Form 8995-A. It applies a phase-in percentage to qualified business income, W-2 wages and the UBIA of qualified property for specified service trades or businesses, and to qualified PTP income in Part II.
Who has to complete Schedule A (Form 8995-A)?
Only filers whose trade or business is a specified service trade or business and whose taxable income is above the lower threshold printed on the form but not above the upper limit. If your income is not above the threshold and you are not a patron of an agricultural or horticultural cooperative, file Form 8995 instead.
What if my taxable income is above the upper limit?
The form states that your specified service trade or business then does not qualify for the deduction. The upper limit is the threshold plus the phase-in range, with a separate set of figures printed on the form for married filing jointly.
Is Schedule A (Form 8995-A) filed on its own?
No. The form says to attach it to Form 8995-A, so it is submitted with that form. It has no address, portal or due date of its own; see www.irs.gov/Form8995A for the instructions and latest information.
What do I do if I have more than three trades or businesses?
Attach as many Schedules A as needed. Part I has columns A, B and C, so each schedule holds three trades or businesses, and the form refers you to the IRS instructions for the details.
What must I complete before Schedule A (Form 8995-A)?
Schedule D (Form 8995-A). The form tells filers whose income is above the threshold to complete Schedule D before beginning Schedule A.
Where do the results on lines 11, 12, 13 and 24 go?
Line 11 goes to Schedule C (Form 8995-A) or Form 8995-A, line 2; line 12 to Form 8995-A, line 4; line 13 to Form 8995-A, line 7; and the Part II result on line 24 to Form 8995-A, line 28.
Can I fill out Schedule A (Form 8995-A) online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the schedule with the IRS; you submit it with Form 8995-A through the IRS channels.
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