Form 8903 Domestic Production Activities Deduction

Form

8903

OMB No. 1545-1984

2009

Domestic Production Activities Deduction

Department of the Treasury
Internal Revenue Service

© Attach

to your tax return.

© See

Attachment
Sequence No. 143

separate instructions.

Identifying number

Name(s) as shown on return

1 Domestic production gross receipts (DPGR) . . . . . . . . .
2 Allocable cost of goods sold. If you are using the small business
simplified overall method, skip lines 2 and 3 . . . . . . .
2
3 Enter deductions and losses allocable to DPGR (see
instructions) . . . . . . . . . . . . . . . . .
3
4 If you are using the small business simplified overall method,
enter the amount of cost of goods sold and other deductions or
losses you ratably apportion to DPGR. All others, skip line 4 . .
4

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1

5 Add lines 2 through 4

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5

6 Subtract line 5 from line 1 .

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6

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7 Qualified production activities income from estates, trusts, and certain partnerships and S
corporations (see instructions) . . . . . . . . . . . . . . . . . . . . .
8 Add lines 6 and 7. Estates and trusts, go to line 9, all others, skip line 9 and go to line 10 . .
9 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . .
10 Qualified production activities income. Estates and trusts, subtract line 9 from line 8, all
others, enter amount from line 8. If zero or less, enter -0- here, skip lines 11 through 19, and
enter -0- on line 20 . . . . . . . . . . . . . . . . . . . . . . . . .
11 Income limitation (see instructions):
• Individuals, estates, and trusts. Enter your adjusted gross income figured without the
domestic production activities deduction . . . . . . . . . . . . . . . .
• All others. Enter your taxable income figured without the domestic production activities
deduction (tax-exempt organizations, see instructions) . . . . . . . . . . .

%

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10

11

12 Enter the smaller of line 10 or line 11. If zero or less, enter -0- here, skip lines 13 through 19, and
enter -0- on line 20 . . . . . . . . . . . . . . . . . . . . . . . . .

12

13 Enter 6% of line 12

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13

14 Form W-2 wages (see instructions) .

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14

15 Form W-2 wages from estates, trusts, and certain partnerships and S corporations
(see instructions) . . . . . . . . . . . . . . . . . . . . . . .

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15

16 Add lines 14 and 15. Estates and trusts, go to line 17, all others, skip line 17 and go to line 18
17 Amount allocated to beneficiaries of the estate or trust (see instructions) . . . . . . .

16
17

18 Estates and trusts, subtract line 17 from line 16, all others, enter amount from line 16

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18

19 Form W-2 wage limitation. Enter 50% of line 18 .

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19

20 Enter the smaller of line 13 or line 19

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20

21 Domestic production activities deduction from cooperatives. Enter deduction from Form
1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . .

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22 Expanded affiliated group allocation (see instructions) . . . . . . . . . . . . . .
23 Domestic production activities deduction. Combine lines 20 through 22 and enter the result
here and on Form 1040, line 35; Form 1120, line 25; or the applicable line of your return . .
For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 37712F

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Form 8903 (2009)