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Tuesday, November 13, 2018

Domestic Production Activities Deduction

Instructions for Form 8903 (Rev. March 2018) Domestic Production Activities Deduction (For use with Form 8903 (Rev. December 2010))
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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