Schedule D (Form 8995-A), Special Rules for Patrons of Agricultural or Horticultural Cooperatives, is an Internal Revenue Service (IRS) schedule that you attach to Form 8995-A. It is completed only by a patron of an agricultural or horticultural cooperative, and it produces the patron reduction that carries to line 14 of Form 8995-A. On this page you can fill out the 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 D (Form 8995-A)?
Schedule D (Form 8995-A), Special Rules for Patrons of Agricultural or Horticultural Cooperatives, is the IRS schedule attached to Form 8995-A on which a patron of an agricultural or horticultural cooperative figures the patron reduction for each trade, business, or aggregation.
The form is built around three columns, A, B and C, one for each trade, business, or aggregation. On lines 1a and 1b you enter its name and taxpayer identification number. Line 2 asks for the qualified business income allocable to qualified payments received from the cooperative, and line 3 applies a percentage printed on the form to that amount. Line 4 asks for the W-2 wages from the trade or business allocable to the qualified payments, and line 5 applies a second printed percentage to it. Line 6, the patron reduction, is the smaller of line 3 or line 5, and the form tells you to enter it on Form 8995-A, line 14, for the corresponding trade, business, or aggregation.
The form carries OMB No. 1545-2294, Attachment Sequence No. 55E and the revision Rev. December 2022. It is a schedule of Form 8995-A and is not filed alone. It is a different document from the other schedules of Form 8995-A, such as Schedule C (Form 8995-A), Loss Netting And Carryforward, and it is not the schedule of the same letter that belongs to other IRS forms.
Who needs to file Schedule D (Form 8995-A)?
Only patrons of an agricultural or horticultural cooperative complete Schedule D (Form 8995-A). The form says so directly: complete Schedule D only if you are a patron of such a cooperative. If you are not, you do not use it.
The schedule has room for three trades, businesses, or aggregations, one per column (A, B and C). If you have more than three, the form tells you to attach as many Schedules D as needed; see the IRS instructions at www.irs.gov/Form8995A for how to do this.
The schedule always travels with Form 8995-A: it opens with the name(s) shown on your return and your taxpayer identification number, and its line 6 result is entered on Form 8995-A. The form itself does not describe who may sign or file for someone else, so questions about eligibility or representatives go to the IRS instructions for Form 8995-A.
When to file Schedule D (Form 8995-A)
You complete Schedule D (Form 8995-A) when you complete Form 8995-A and have qualified payments from an agricultural or horticultural cooperative, because the form says to attach it to Form 8995-A. No separate due date is printed on it, so it is submitted whenever Form 8995-A is submitted. Have the figures for lines 2 and 4 ready before you start, since they depend on the payments you received from the cooperative; the form refers to the instructions for line 2. If you need more than three columns, prepare the additional Schedules D at the same time. For any deadline that applies to Form 8995-A, see the IRS instructions at www.irs.gov/Form8995A.
How to fill out Schedule D (Form 8995-A)
Enter your name and taxpayer ID
At the top, write the name(s) shown on your return and your taxpayer identification number.
Confirm you are a cooperative patron
Complete the schedule only if you are a patron of an agricultural or horticultural cooperative. If you have more than three trades, businesses, or aggregations, plan to attach additional Schedules D.
Name each trade, business, or aggregation
On line 1a, enter the name of each trade, business, or aggregation in columns A, B and C, one per column.
Enter each taxpayer identification number
On line 1b, enter the taxpayer identification number for the trade, business, or aggregation in each column.
Enter qualified business income on line 2
Enter the qualified business income allocable to qualified payments received from the cooperative, following the IRS instructions for line 2.
Figure line 3
Multiply line 2 by the percentage printed on line 3 and enter the result in the same column.
Enter W-2 wages on line 4
Enter the W-2 wages from the trade or business allocable to the qualified payments.
Figure line 5
Multiply line 4 by the percentage printed on line 5 and enter the result.
Enter the patron reduction on line 6
Enter the smaller of line 3 or line 5 for each column. Carry that amount to Form 8995-A, line 14, for the corresponding trade, business, or aggregation.
Review, download and attach
Check each column, then download or print the completed PDF from FillingPDF and attach it to Form 8995-A.
How to submit Schedule D (Form 8995-A)
Schedule D (Form 8995-A) is submitted as an attachment to Form 8995-A; it has no filing channel or address of its own.
- Attach it: put the completed schedule, and any extra Schedules D needed for more than three trades, businesses, or aggregations, with Form 8995-A.
- Send it with Form 8995-A: use the same method you use for that form. The schedule prints no mailing address, portal or appointment rule.
- Find instructions: the form directs you to www.irs.gov/Form8995A for instructions and the latest information.
Before you send it, check that the name(s) shown on your return and your taxpayer identification number appear at the top, and that each line 6 amount is entered on Form 8995-A, line 14. 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 D (Form 8995-A) when you are not a patron of an agricultural or horticultural cooperative; the form says to complete it only if you are.
- Filing the schedule without attaching it to Form 8995-A.
- Using only columns A, B and C when you have more than three trades, businesses, or aggregations instead of attaching additional Schedules D.
- Entering the larger of line 3 or line 5 on line 6; the patron reduction is the smaller of the two.
- Failing to enter the line 6 amount on Form 8995-A, line 14, for the corresponding trade, business, or aggregation.
- Leaving out the name(s) shown on your return or your taxpayer identification number at the top of the form.
- Skipping line 1b, the taxpayer identification number of each trade, business, or aggregation, for a column you use.
- Entering income or wages not tied to the cooperative payments on lines 2 and 4; both lines are limited to amounts allocable to the qualified payments.
Frequently asked questions
What is Schedule D (Form 8995-A)?
It is the IRS schedule titled Special Rules for Patrons of Agricultural or Horticultural Cooperatives, attached to Form 8995-A. It figures the patron reduction, which is the smaller of line 3 or line 5 for each trade, business, or aggregation.
Who must complete Schedule D (Form 8995-A)?
Only patrons of an agricultural or horticultural cooperative. The form states that you complete it only if you are such a patron. If you are not, the schedule does not apply to you.
Is Schedule D (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 separate address or due date printed on it.
Where does the line 6 amount go?
Enter the patron reduction from line 6 on Form 8995-A, line 14, for the corresponding trade, business, or aggregation. Line 6 is the smaller of line 3 or line 5, figured separately in each column.
What if I have more than three trades, businesses, or aggregations?
Attach as many Schedules D as needed. Each schedule has three columns, A, B and C, and the form refers you to the IRS instructions at www.irs.gov/Form8995A.
Is this the same as the Schedule D for capital gains?
No. This one is Schedule D (Form 8995-A), the attachment to Form 8995-A for cooperative patrons. It is a separate document from schedules of the same letter that belong to other IRS forms.
Can I fill out Schedule D (Form 8995-A) online?
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 form with the IRS; you submit it with Form 8995-A.
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