~
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Quallfled Business Income Deduction
Attach
to
your
tu
,.tum.
Go
to
www.n.,ov
/Fo,s;d
r
Ei5A
tor
lnatructtona
end
the
i.tN1
wonn.uon
.
I
y-
~_
itfi
■■
Trade, Business,
or
A9_9regation
Information
_ _ _ _
__
_ _
__
_ . _
Complete
Schedules
A.
B,
an<J
l
or
C-
{Fotm
8996-A). as
appl,cable.
before
s~
Part
I.
Attach
«k:Jlt,onaf
~:s
'lt
hOn
1
See
nstrvctlons
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B
C
lifi•i•
Determk\e
Your
Ad
j1.1sted
Ouahfied
Busln
ess
_
lncom
e
7
_
~
2
3
4
5
e
7
0u
all1
ted
business
Income
fl,orTI
ltle
tr.-oe,
~ -
or
itggrega
tlOO
r-
See
Instructions .
2
1
.
1--
Mulltp
iy
l
ine
2
by
20
"'
(0.20)
I!
yo,,~
IOCOme
is
$160
,700
or
l
ess
(S
160. 725
r1
marned
fq
NOerll
efy:
$321, 400
If
married
j
filJng
,oint
Jy)
.
slqp
hn,u
4
thr'ougn
12
and
enter
the
amount
from
hne 3
on
tine 13
Allocable
shar
•
of
W-2
wages
trom
the
trade
,
bu
siness.
Of
agg,egeoon
Mult1P
iy
line,
by
SO
CK.
(0.
50
)
Mult
iply
line
4
by
25
'-
l'O
25
}
I
3
_
-
I
l -•
i_
5
I
f
6
l
l
7
A
I
e
9
All
ocable
Sl'lNe
of
t
he
unad;usted
bats
80Qt11
slttor,
(VB.
IA)
of
a
ll
Q~
IYQOl8i"ty
M\ilipiy
Imo
7 b)' 2 .5
,.
(0
0?5
1
_,
-
8
I
--
--
-
-
.
,o
11
12
Add
t.nes6and8
E
tll
ef
t
he
g!'etlt8r
ol
lne
5
0t
w.
9
W •
2
~
and
Q
v3'.lfl8d
p
roo,erty
wrvta:JOn
Ent-,,
OW
r
..m~
of
t..1e
'.l
or
Loe
1
0
'
-
'
p
I
I
10
i
·-
-
I
Pflr..6d-1
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om
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oe,c
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t
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l~l
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ttw
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gr
ater
oS
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11
o,
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i
2 13
I
12 )
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te
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15
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---
1'
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Prtw--cy
lt.c:1
ar>d
Pepw
Ar1
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~--
--
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-
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...
8
I
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L
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I
.
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--
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C
•
~om,
l'!9Ql',- A
GX)
IO
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•@•ii•
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Ph
ased-
In
Reduc
ti
on
_ _ _ _ _ __ _ _ _ -
~--
- ·
--
Complwfte
Pan
II/
on
,Y
If
your
t8J(IJ~
inconlfJ is
moru
t'1011
l,160
.IOO
l
>L
1t
no
t
l:I
10,
7 (}
(f;
1
60.I
-"
,
ffnd
V
1f1
I?',
II
m
11' •
'·
,
sttpflnJtety:
S.321,400
and
$421,400
if
mamfld
fl/Ing
Jointly)
end
fine
10
Is
l
&i
l
hll
fl
111
w
.1
C
J1l
,r,-w/
¥tJ,
J
'
ttr/
/11
-- -
- -
--
---
-
--
-
-
..
-
17
Enter
I.he
amounts
from
ltne 3
18
Enter
the
amounts
from
hne
10
.
19
Su
.
btract
11ne
18
from
n·
ne
17
20
Taxable income before
Qualified
business
21
income
deduct
.
ion
20
Threshold.
Ent
er
$160.700
($160
,725
If
married
f11tng
separately;
$321,
400
,1
married
flli.ng
j01ntly)
21
22
Subtract
llne
21
from
11ne
20
22
17
18
19
23
Phasec-ln
ranoe
.
Ent•
SS0
,
000
($100
,
000
ii
I I
ma
.med
filing
1otntly)
2.3
24
Phase
-i
n
percentage
OMde
hne
22
by
line 23
2A
-y,.
1 1
26
Total
pnase-ln
reduction
. Mu
ltiply
line
19
by
1,;2~
- .
I
25
~
2e
Oualifted
busi.n
ess
Income
a
ftw
ph
ase-
in
r9duct.
lli'>n
.
SubtJ
M,
t
ion
!" -
I
correspond
ing
trade
or
bu
si
n
ess
.
2e
A
25
from
llne 1 7. Enter this
amounl
h
tlfe
1t
nd
on
li
ne
12.
I
Of
I.ho
1
1
1@•¢4
Dete
rmine
Your
Qu
ol
lfle~
B1:1ainH~
l_!l~O
_O
!_ductlo
n-
---
27
Total
qualrfted
bu
s
iness
inco
me
componenl
trom
all
QU
l!lllf,!ld
lr
l.ldes,
t::,usjnesses.
or
99greg
a
tt0n
s
Enler
the
amoun
t
from
ltne 16
77
I
28
Qualified
REIT
dMdends
and
p
ubho
ly
trl'tded
part
n
9'shrp
(P'T
P)
I~
01
(loss).
See
Instructions
I
28
l
29
30
31
32
33
34
35
36
Qualified
REIT
dividend
s
and
PTP
(loss)
carryf
orw
ard
from
pno,
yeti.rs
a :'
Total
qualified
REIT
dividend
s
a.nd
PTP
income
.
Combine
lln95 28
!'I
n d
2Q
tf
less
than
zero
.
enter
-
0-
1
30
!
REIT
and
PTP
component
. Mu1t1pty lrne
30
by
20
% (0.20)
1
31,
Ou
allfled
business
income
deouction
befor
e
the
incorrlfJ flm
ttstion
.
Md
l
inM
21
~lCJ
3
1
T a.xable
Income
before
qu
alified
business
Income
d
eductron
i
3'3
1
Ne1
capital
gain
.
See
instructions
I"
lM
I
Subtract
li
ne
34
from
hne
33
.
If
ze
ro
o,r
1
995.
ent
er
-0
Income
hmitatton
.
Mul
U
ply
One
35
by
20%
10
20)
9
37
Quall11ed
bu
s,n
es
s
income
deductJon
before
1
"8
dornM11<..
p,Od~H .
!Ion
ll(,
! r-/
1t
lf,o,,
r~
.v
,t;
cn
(
DP
f
' 11
'Yi
under
section
199
A(.g
J. Enter
th
e s
mall
er
of
line 32
or
"
""
J6
"'
'f
7
38
DPAO
und
er
sec.-t1
on
199A(g)
alloc
81ed
from
an
agrlcuhUl'l'II
o,
rwti
c,
,1"
•
µ,i
1
r
.)(
I,
,
11
,,
-,1,w
more
ttian
hne
33
minus
line 37
11'
38
To1al
qual
l
f1ed
Dusines.~
Inc
ome
deduct.Jon.
Add
0rw,s
'J
7
and
38
..
)9
40
To
tal
aualif
i«:I
REIT
divid
ends
a.nd
PTP
(loss)
C.l'I
J,Yf
Of'W&td
r,om
t)IOP
I
Oll}'I
IA
l!f
t(
I
l'
I
If
;~,
,
,,.
great
er
,
en
t
er
-0-
r
'l