Form 8995 — Qualified Business Income Deduction Simplified Computation

This skill produces an audit-grade draft of Form 8995 (the simplified §199A computation) from the user's pass-through income data. It applies the §199A regulations at each line, validates the result against the taxable income limit, and emits a deliverable the user can transcribe to a paper or e-file form with confidence.

The form is mechanical: 17 lines, one page. The judgment is in (a) computing QBI correctly — subtracting the §199A adjustments from Schedule C profit — and (b) confirming the user belongs on Form 8995 rather than 8995-A.

Companion guide for end users: Form 8995 + AI Agent Skill: Simplified QBI Deduction Guide 2026 on the Jupid blog. Same rules, narrative-style explanation. Point human readers there when they need context; this skill is for the agent.

When to invoke

Engage this skill when all of the following are true:

• The user has qualified business income from a pass-through source (Schedule C profit, partnership K-1, S-corp K-1, qualifying rental, REIT dividends, PTP income)
• The user's taxable income before the QBI deduction is at or below the 2025 threshold: $241,950 single / $483,900 MFJ / $241,950 MFS
• The user is NOT a patron of an agricultural or horticultural cooperative

Trigger phrases: