Business & farm

Form 8995 will also be created if you have section 199A dividends reported in box 5 of your 1099-DIV form, and the form will be re-created every time you try to delete it.  You can zero out box 5 of your 1099-DIV if you want to, since those dividends are also included in the box 1 amount. However, form 8995 may be giving you a small deduction from those section 199A dividends.