Statements (25)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:annualEvent |
true
|
| gptkbp:appliesTo |
estates
individual taxpayers trusts |
| gptkbp:availableOn |
irs.gov
|
| gptkbp:category |
federal tax form
|
| gptkbp:filingMethod |
gptkb:newspaper
electronic taxpayers with taxable income at or below the threshold for QBI deduction phase-out |
| gptkbp:firstIssueDate |
2019
|
| https://www.w3.org/2000/01/rdf-schema#label |
IRS Form 8995
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:language |
English
|
| gptkbp:length |
one page
|
| gptkbp:officialName |
Qualified Business Income Deduction Simplified Computation
|
| gptkbp:purpose |
to calculate and report the QBI deduction for eligible taxpayers
|
| gptkbp:relatedTo |
gptkb:IRS_Form_8995-A
Section 199A deduction |
| gptkbp:replacedBy |
QBI deduction worksheet
|
| gptkbp:requiredAttachment |
gptkb:Form_1040
gptkb:Form_1041 |
| gptkbp:usedFor |
claiming the Qualified Business Income (QBI) deduction
|
| gptkbp:bfsParent |
gptkb:IRS
|
| gptkbp:bfsLayer |
5
|