Form 8995-A — Qualified Business Income Deduction (Full Version)

This skill produces an audit-grade draft of Form 8995-A, including any required Schedules A, B, C, and D, from the user's QBI sources, W-2 wage data, UBIA records, taxable income, and SSTB classification. It walks through the form line by line, applies the §199A rules at each step, validates the result, and emits a deliverable the user can transcribe to a paper or e-file form with confidence.

The math is mechanical once the inputs are clean. The judgment is in (1) whether to use Form 8995-A vs. the simplified Form 8995, (2) which businesses are SSTBs, (3) whether to aggregate, (4) the SE-tax / SE-HI / SE-retirement adjustments to QBI, and (5) the W-2 / UBIA limit interaction with the SSTB phase-in. This skill optimizes for those — the agent should ask, not guess, when any input is ambiguous.

Companion guide for end users: Form 8995-A + AI Agent Skill: Full 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 at least one source of qualified business income: Schedule C, S-corp K-1, partnership K-1, qualifying Schedule E rental, qualified REIT dividends, or qualified PTP income, AND
• Either (a) their taxable income BEFORE the QBI deduction exceeds the §199A threshold for their filing status, OR (b) they have any income from a Specified Service Trade or Business (SSTB) and are in or above the phase-in zone

Quick threshold check (2025 figures from Rev. Proc. 2024-40; verify 2026 figures against the latest Rev. Proc.):