In a letter submitted to the Internal Revenue Service (IRS), the AICPA requested penalty relief for qualified farmers due to changes made to instructions for Form 8995, Qualified Business Income Deduction Simplified Computation. The changes create a shortened filing window and may cause a disadvantage to some qualified farmers outside of their control.
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AICPA Requests IRS Issue Penalty Relief to Farmers Impacted by Form 8995 Instruction Changes
Feb 27, 2026 · 257.4 KB Download
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Download the AICPA Requests IRS Issue Penalty Relief to Farmers Impacted by Form 8995 Instruction Changes
File name: AICPA comments requesting penalty relief for qualified farmers.pdf
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