Struct Form8995Map 

pub struct Form8995Map {

    pub form: String,
    pub year: i32,
    pub identity: IdentityCells,
    pub row1_business: MoneyCell,
    pub row1_tin: MoneyCell,
    pub row1_qbi: MoneyCell,
    pub line2: MoneyCell,
    pub line4: MoneyCell,
    pub line5: MoneyCell,
    pub line6: MoneyCell,
    pub line7: MoneyCell,
    pub line8: MoneyCell,
    pub line9: MoneyCell,
    pub line10: MoneyCell,
    pub line11: MoneyCell,
    pub line12: MoneyCell,
    pub line13: MoneyCell,
    pub line14: MoneyCell,
    pub line15: MoneyCell,
    pub line16: MoneyCell,
    pub line17: MoneyCell,
}

The Form 8995 (QBI deduction, simplified) field map for one tax year.

The Part I trade/business table (rows 1i–1v) and line 3 are deliberately unmapped: v1’s only QBI is §199A REIT dividends, so there is no business to list. Lines 2/4/5 ARE filled, at zero.

Lines 7, 16 and 17 are PARENTHESIZED boxes — the form prints the minus sign, so the value must be a POSITIVE MAGNITUDE. qbi::Form8995Lines guarantees that.

Fields

form: String

"f8995".

year: i32

Tax year.

identity: IdentityCells

The name + SSN header cells (P6.2). REQUIRED: a full-return schedule that does not name its taxpayer is not a filable form, so a map lacking [identity] fails at deserialization.

row1_business: MoneyCell

Part I row 1i(a) — the trade or business’s description.

row1_tin: MoneyCell

Part I row 1i(b) — its TIN (the filer’s SSN; /MaxLen 11 ⇒ hyphenated).

row1_qbi: MoneyCell

Part I row 1i(c) — its QBI. With one business this IS line 2, which the form totals from it.

line2: MoneyCell

L2 — total QBI: “Combine lines 1i through 1v, column (c)”. MID column.

line4: MoneyCell

L4 — combine 2 and 3, MID column.

line5: MoneyCell

L5 — QBI component (20% × 4), AMOUNT column.

line6: MoneyCell

L6 — qualified REIT dividends + PTP income, MID column.

line7: MoneyCell

L7 — prior-year REIT/PTP loss carryforward, MID column. ★ positive magnitude (paren box).

line8: MoneyCell

L8 — combine 6 and 7, MID column.

line9: MoneyCell

L9 — REIT/PTP component (20% × 8), AMOUNT column.

line10: MoneyCell

L10 — add 5 and 9, AMOUNT column.

line11: MoneyCell

L11 — taxable income before the QBI deduction, MID column.

line12: MoneyCell

L12 — net capital gain + qualified dividends, MID column.

line13: MoneyCell

L13 — 11 − 12, floored, MID column.

line14: MoneyCell

L14 — income limitation (20% × 13), AMOUNT column.

line15: MoneyCell

L15 — the deduction: smaller of 10 or 14 → 1040 L13, AMOUNT column.

line16: MoneyCell

L16 — total QB (loss) carryforward, AMOUNT column. ★ positive magnitude (paren box).

line17: MoneyCell

L17 — total REIT/PTP (loss) carryforward, AMOUNT column. ★ positive magnitude (paren box).

Implementations

impl Form8995Map

pub fn parse(toml_src: &str) -> Result<Self, Error>

Parse the committed TOML.

pub fn ty2024() -> Self

The TY2024 map.

pub fn for_year(year: i32) -> Result<Self, FormsError>

The map for a supported tax year. Full-return v1 is TY2024-only.

pub fn lines(&self) -> [&MoneyCell; 15]

The 15 filled cells in printed reading order (strictly descending y on page 1).

Trait Implementations

impl Clone for Form8995Map

fn clone(&self) -> Form8995Map

Returns a duplicate of the value.

fn clone_from(&mut self, source: &Self)

Performs copy-assignment from source.

impl Debug for Form8995Map

fn fmt(&self, f: &mut Formatter<'_>) -> Result

Formats the value using the given formatter.

impl<'de> Deserialize<'de> for Form8995Map

fn deserialize<__D>(__deserializer: __D) -> Result<Self, __D::Error>

where __D: Deserializer<'de>,

Deserialize this value from the given Serde deserializer.