Correction to the 2022 Instructions for Form 8995

 

Notice: Historical Content


This is an archival or historical document and may not reflect current law, policies or procedures.

If you downloaded or printed the 2022 Instructions for Form 8995 between January 12 and March 10, 2023, please note that under the heading "Who Can Take the Deduction", the end of the second bullet point should read "and" not "or".

This was corrected in the 2022 Instructions for Form 8995 posted on IRS.gov on March 10, 2023.