Translation - Μετάφραση
Translation Assistance => English→Modern Greek Translation Forum => Topic started by: Kristina Dap on 28 Nov, 2021, 19:06:44
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Trade, Business, or aggregation name (Form 8995-A)
Aggregation effectively results in trades or businesses that would otherwise be treated as separate and distinct being combined into one trade or business for purposes of calculating the QBI deduction.
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aggregation → ομαδοποίηση, συνάθροιση, συγκέντρωση, συσσωμάτωση, συσσωμάτωμα, σύνολο, συγκρότημα, σωρός
The act of collecting together (aggregating).
The state of being collected into a mass, assemblage, or sum (aggregated).
A collection of particulars; an aggregate.
(networking) Summarizing multiple routes into one route.
(epidemiology) The majority of the parasite population concentrated into a minority of the host population.
(object-oriented programming) Kind of object composition which does not imply ownership.
aggregation - Wiktionary (https://en.wiktionary.org/wiki/aggregation)
Part I: Trade, business, or aggregation information
In Part I, you can list up to three businesses. If you have more than one pass-through business, you can attach multiple 8995-A forms to your tax return.
This section also asks you to check a box if the business is a specified service business and provide its Taxpayer Identification Number.
Schedule B: Aggregation of business operations
For non-specified service trades and businesses with income over the phaseout range, the deduction is limited by the business's W-2 wages or qualified property. However, if you have more than one pass-through business, you may be able to increase your pass-through deduction by combining the W-2 wages and qualified property of multiple businesses. This is called aggregation.
What is Form 8995-A? - TurboTax Tax Tips & Videos (https://turbotax.intuit.com/tax-tips/irs-tax-forms/what-is-form-8995-a/L0N1SP8vU)
Aggregation. If you’re engaged in more than one trade or business, each trade or business is a separate trade or business for purposes of applying the W-2 wage limitation or UBIA of qualified property limitation, discussed later. However, you may choose to aggregate multiple trades or businesses into a single trade or business for purposes of applying the limitations if you meet the following requirements.
https://www.irs.gov/pub/irs-pdf/i8995a.pdf