Section references are to the Internal
Revenue Code unless otherwise noted.
Future Developments
For the latest information about
developments related to Form 8903
and its instructions, such as
legislation enacted after they were
published, go to IRS.gov/Form8903.
What's New
Future revisions of Form 8903.
The IRS will revise the December
2010 version of Form 8903 only when
necessary. Continue to use the 2010
version of Form 8903 for tax years
beginning after 2009 until a new
revision is issued.
Activities in Puerto Rico. The
Instructions for Form 8903 have been
revised due to recent legislation that
extended the inclusion of certain
activities in Puerto Rico when figuring
the domestic production activities
deduction (DPAD). You may be able
to include these activities when
figuring domestic production gross
receipts (DPGR) and Form W-2
wages before January 1, 2018. See
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