IRS · United States

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Form 8995: Qualified Business Income Deduction Simplified Computation

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JustFill is not affiliated with IRS. This is an independent third-party tool to help you complete Form 8995. Always download the current blank form from the official source and verify your completed copy before signing or submitting. Official Form 8995 from IRS

Quick answer

Form 8995 is the simplified form for figuring the Qualified Business Income (QBI) deduction — up to 20% of income from a sole proprietorship, partnership, S corp or REIT/PTP — for taxpayers under the income threshold. You list each business and its QBI, total it, and compute the deduction against your taxable income. With JustFill you upload the blank IRS 8995 PDF, the AI maps each line, and you type your figures before downloading it free to attach to your Form 1040.

Form
Form 8995
Issued by
IRS
Country
United States
Cost to fill
Free

What is Form 8995?

Form 8995 computes the QBI deduction the simple way — available when your taxable income is below the year's threshold (above it you use the longer Form 8995-A). You enter each qualified trade or business with its QBI, sum them, apply the 20% rate, add the REIT/PTP component, and limit the result to 20% of taxable income minus net capital gain. The deduction flows to your 1040 and directly lowers your tax, so the income figures must be accurate. JustFill lets you complete the 8995 online so each line is clearly filled before you attach it.

Download the Form 8995 form PDF — free

The official Form 8995 and its instructions are free to download from the IRS at irs.gov/forms-pubs/about-form-8995. Open the blank PDF in JustFill to type each business's QBI and the limitation figures, then download the completed form to attach to your Form 1040.

Get the official Form 8995 PDF from IRS

Who fills out Form 8995?

  • Sole proprietors and single-member LLCs with business income
  • Partners and S-corp shareholders with pass-through QBI
  • REIT/PTP investors claiming the QBI component
  • Taxpayers under the income threshold (above it, use Form 8995-A)

Field-by-field breakdown

What each section of Form 8995 asks for. JustFill’s AI will detect these fields automatically when you upload the PDF — review the breakdown below so you know what to enter.

Trade or business name & TIN

Each qualified business, with its taxpayer ID.

Qualified business income

The QBI amount for each listed business.

Total QBI

Sum of the businesses' qualified business income.

REIT dividends & PTP income

The qualified REIT dividend / publicly traded partnership component.

QBI component (20%)

Twenty percent of total QBI.

Income limitation

20% of (taxable income − net capital gain) — caps the deduction.

Common mistakes to avoid

  • 1Using Form 8995 when income is OVER the threshold (you must use 8995-A instead).
  • 2Omitting the income limitation, overstating the deduction.
  • 3Including non-qualified income (e.g. wages, capital gains) as QBI.

How JustFill helps you complete Form 8995

AI field detection

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Frequently asked questions

Use the simplified Form 8995 if your taxable income is at or below the year's threshold; above it, use Form 8995-A. JustFill can fill either.
Yes. Upload the official PDF to JustFill — the AI detects each line and you type your QBI figures, then download the completed form.
Net income from a qualified U.S. trade or business — generally excluding wages, capital gains, and certain investment income. See the IRS instructions for specifics.
The QBI deduction from Form 8995 flows to your Form 1040 and reduces your taxable income.

Official source: Form 8995 on IRS’s website

JustFill is an independent product and is not affiliated with, endorsed by, or sponsored by IRS or any government agency. Always verify your completed form on the official version before signing or submitting.