U.S. · Form 8995 line 6
Form 8995 line 6 qualified REIT dividends and PTP income or loss.
What belongs on line 6, how losses are entered, and what happens on lines 7 to 9.
Line 6 is qualified REIT dividends and publicly traded partnership (PTP) income or (loss). Enter income as a positive number and losses as a negative number. Qualified REIT dividends are reported on Form 1099-DIV, line 5. Lines 7 to 9 then add any prior-year carryforward loss, floor the total at zero and take 20%.
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Result
What belongs on line 6
| Item | Treatment (2025 instructions) |
|---|---|
| Qualified REIT dividends | Dividends from a REIT you held more than 45 days and were not obligated to pay to someone else, and that are not capital gain dividends or qualified dividends. Reported on Form 1099-DIV, line 5. |
| REIT dividends through a RIC | Your qualified REIT dividends received from a regulated investment company are included. |
| Qualified PTP income or loss | Your share of qualified items of income, gain, deduction and loss from a PTP not treated as a corporation, and some gain or loss on disposing of the interest that is not capital. |
| PTP income from an SSTB | May be limited by the applicable percentage or excluded if taxable income is over the threshold; you may then need Part II of Schedule A (Form 8995-A). |
| Losses | Enter as a negative number. Any total loss is carried forward on line 17. |
Lines 7 to 9 and 17
Line 7 is the qualified REIT dividends and qualified PTP loss carryforward from the prior year, entered in parentheses. Line 8 combines lines 6 and 7; if zero or less, enter zero, and any negative amount carries to next year. Line 9 multiplies line 8 by 20%. Line 17 is the loss carried forward: combine lines 6 and 7, and if greater than zero, enter zero. The instructions say this carryforward offsets later qualified REIT dividends and PTP income even if the PTP no longer exists, and does not change the deductibility of the loss for other purposes.
Worked example
A filer has $1,200 of qualified REIT dividends from Form 1099-DIV line 5 and a $400 qualified PTP loss. Line 6 is $800, line 8 is $800 and line 9 is $160. If the PTP loss were $1,500, line 6 would be -$1,500, line 8 would be zero and $1,500 would be carried on line 17. Amounts are illustrative.
What this page does not do
It does not decide whether a payment is a qualified REIT dividend or whether you held it long enough. Use the instructions and your broker statements. For the overall deduction see the QBI deduction calculator.
Sources
- Instructions for Form 8995 (2025): Line 6 to 8 and 17 text and the section on determining qualified REIT dividends and PTP income or loss. Read November 2, 2026.
- Form 8995 (2025): The exact wording of lines 6 to 10 and 17. Read November 2, 2026.
These are the tax year 2025 edition instructions and forms (published for returns filed in 2026). The IRS revises them each year, so thresholds, line numbers and limits can change; check the current edition before relying on a figure.
Frequently asked questions
What goes on Form 8995 line 6?
Qualified REIT dividends and publicly traded partnership (PTP) income or (loss).
Where do I find qualified REIT dividends?
They are reported to you on Form 1099-DIV, line 5.
How do I enter a PTP loss?
As a negative number. Enter income as a positive number and losses as a negative number.
What happens to a net loss on lines 6 and 7?
Line 8 is zero, and the loss is carried forward on line 17 to offset future qualified REIT dividends and PTP income.
How is the REIT and PTP component computed?
Line 9 is line 8 times 20%, and it is added to line 5 on line 10.
Not tax or legal advice
This page summarizes IRS instructions and is not tax, legal or financial advice. A CPA, enrolled agent or the IRS can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.