8995-A Sch. C

Loss Netting and Carryforward

Agency
IRS
Revision
Rev. December 2022
Fillable fields
19
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 8995-A Sch. C online
Page 1 of form 8995-A Sch. C

Schedule C (Form 8995-A): Loss Netting and Carryforward

Schedule C (Form 8995-A), Loss Netting and Carryforward, is a one page attachment to Form 8995-A. It lists each trade, business or aggregation with its qualified business income or loss, nets the losses against the income of the others, and works out the qualified business net (loss) carryforward.

The schedule prints "Attach to Form 8995-A" and says that if you have more than three trades, businesses or aggregations, you complete and attach as many Schedules C as needed. It also points to www.irs.gov/Form8995A for instructions and the latest information. This is the December 2022 revision.

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What's on Schedule C (Form 8995-A)

Header

Name(s) shown on return and the taxpayer identification number.

Line 1: trades, businesses or aggregations

Three rows, each with a name, (a) qualified business income or loss, (b) reduction for loss netting and (c) adjusted qualified business income.

Line 2: prior year carryforward

Qualified business net (loss) carryforward from prior years, entered in parentheses.

Lines 3 and 4: totals

Line 3 totals the losses from line 1 column (a) and line 2. Line 4 totals the income from line 1 column (a).

Lines 5 and 6: netting and carryforward

Line 5 shows the losses netted with income of the others. Line 6 shows the qualified business net (loss) carryforward.

How to fill out Schedule C (Form 8995-A)

  1. 1

    Line 1, column (a)

    Enter each trade, business or aggregation name and its qualified business income or loss. Use more schedules if there are more than three.

  2. 2

    Line 2

    Enter the qualified business net (loss) carryforward from prior years. The schedule says to see the instructions.

  3. 3

    Lines 3 and 4

    Line 3: combine the negative amounts on line 1 column (a) and line 2 for all rows. Line 4: add the positive amounts on line 1 column (a).

  4. 4

    Line 5

    Enter in the parentheses the smaller of the absolute value of line 3 or line 4. Allocate this amount to the rows on line 1, column (b).

  5. 5

    Line 1, column (c)

    Combine columns (a) and (b) for each row. The schedule says if zero or less, enter -0-.

  6. 6

    Line 6

    Subtract line 5 from line 3. The schedule says if zero or more, enter -0-.

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Where it goes and where to find the instructions

Attach to Form 8995-A

The schedule prints "Attach to Form 8995-A." It has no separate mailing address of its own.

Instructions

The schedule points to www.irs.gov/Form8995A for instructions and the latest information. Lines 1(b) and 2 refer to those instructions.

Extra schedules

With more than three trades, businesses or aggregations, complete and attach as many Schedules C as needed.

Attachment order

The schedule shows Attachment Sequence No. 55D.

Related forms

Who uses Schedule C (Form 8995-A)?

  • Form 8995-A filers

    The schedule is an attachment to Form 8995-A, filed with the return whose name and taxpayer identification number appear at the top.

  • Owners of several trades or businesses

    Line 1 holds one row for each trade, business or aggregation with its qualified business income or loss in column (a).

  • Filers with a loss in one business

    Lines 3 to 5 net the negative amounts against the positive amounts of the other trades, businesses or aggregations.

  • Filers with a prior year carryforward

    Line 2 takes the qualified business net (loss) carryforward from prior years.

  • More than three trades or businesses

    The schedule says to complete and attach as many Schedules C as needed when there are more than three.

The schedule says to attach it to Form 8995-A. Its lines describe the cases it handles.

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Questions about Form 8995-A Sch. C

What form does Schedule C (Form 8995-A) attach to?

Form 8995-A. The schedule prints "Attach to Form 8995-A."

What if I have more than three trades or businesses?

The schedule says to complete and attach as many Schedules C as needed.

How is line 5 figured?

The schedule says to enter the smaller of the absolute value of line 3 or line 4, then allocate it to each row on line 1, column (b).

What does line 6 show?

The qualified business net (loss) carryforward: line 3 minus line 5, or -0- if the result is zero or more.

What goes in line 1, column (c)?

The adjusted qualified business income: column (a) combined with column (b). The schedule says if zero or less, enter -0-.