Instructions:

[L1_i_a:] If you aggregated multiple trades or businesses into a single
business, enter the aggregation group name. For example,
Aggregation 1, 2, 3, etc., instead of entering the business name,
and leave line 1(b) blank.
Note. If you aggregated trades or businesses, you must attach
Schedule B (Form 8995-A) or similar schedule.
If you’re relying on the safe harbor contained in Rev. Proc.
2019-38, enter each enterprise as identified on the statement
required for use on the safe harbor. For example, Enterprise 1, 2,
3, etc.

[L1_i_b:] Enter on line 1(b) the employer identification number (EIN). If
you don’t have an EIN, enter your social security number (SSN)
or individual taxpayer identification number (ITIN). If you’re the
sole owner of an LLC that isn’t treated as a separate entity for
federal income tax purposes, enter the EIN given to the LLC. If
you don’t have an EIN, enter the owner's name and tax
identification number.

[L1_i_c] Enter on line 1(c) the net QBI or (loss) for the trade, business,
or aggregation reported in the corresponding row. Do not include
here any losses or deductions suspended from use in calculating
taxable income in the current year or any portion of qualified
losses or deductions previously suspended by other Code
provisions that are allowed in calculating taxable income in the
current year. For qualified business net (loss) carryforward from
the prior year, see instructions for line 3.


[L3] Include here the qualified portion of trade or business (loss)
carryforward allowed in calculating taxable income in the current
year, even if the loss was from a trade or business that is no
longer in existence. See Determining Your Qualified Business
Income, earlier, and Tracking Losses or Deductions Suspended
by Other Provisions, later. Losses and deductions that remain
suspended by other Code provisions are not qualified losses and
deductions and must be tracked separately for use when
subsequently allowed in calculating taxable income.

[L6] Enter income as a positive number and losses as a negative
number.

[L7] Include here the qualified portion of PTP (loss) carryforward
allowed in calculating taxable income in the current year, even if
the loss was from a PTP that you no longer hold an interest in or
is no longer in existence. Losses and deductions that remain
suspended by other Code provisions are not qualified losses and
deductions and must be tracked separately from any qualified
trade or business losses for use when subsequently allowed in
calculating taxable income.

[L12] Enter the amount from your tax return as follows.
• Form 1040, 1040-SR, or 1040-NR, line 3a, plus your net
capital gain. If you’re not required to file Schedule D (Form
1040), your net capital gain is the amount reported on Form
1040, 1040-SR, or 1040-NR, line 7. If you file Schedule D (Form
1040), your net capital gain is the smaller of Schedule D (Form
1040), line 15 or 16, unless line 15 or 16 is zero or less, in which
case nothing is added to the qualified dividends.
• Form 1041, line 2b(2), plus your net capital gain. For estates
or trusts required to file Schedule D (Form 1041), add the
qualified dividends to the smaller of Schedule D (Form 1041),
line 18a(2), or line 19(2), unless either line 18a(2) or 19(2) is zero
or less, in which case nothing is added to the qualified dividends.
• Form 1041-N, line 2b, plus the smaller of Form 1041-N,
Schedule D, line 10 or 11, unless line 10 or 11 is zero or less, in
which case nothing is added to the qualified dividends.
• Form 990-T filers who are trusts, Schedule D (Form 1041), the
smaller of line 18a(2) or 19(2), unless either line 18a(2) or 19(2)
is zero or less, in which case the net capital gain for purposes of
section 199A is zero.
• S-corporation portion of an ESBT, your ESBT Tax Worksheet,
line 2b, plus the smaller of your ESBT’s Schedule D (Form
1041), line 18a(2) or 19(2) is zero or less, in which case nothing
is added to your qualified dividends.
