Form 8903 Domestic Production Activities Deduction

8903

Form
(Rev. December 2010)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-1984

Domestic Production Activities Deduction
▶ Attach

to your tax return.

▶ See

Attachment
Sequence No. 143

separate instructions.

Identifying number

Name(s) as shown on return

Note. Do not complete column (a), unless you have oil-related
production activities. Enter amounts for all activities in column (b),
including oil-related production activities.

(a)
Oil-related production activities

1 Domestic production gross receipts (DPGR) . . . . . . . .
1
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
5 Add lines 2 through 4 . . . . . . . . . . . . . . .
5
6 Subtract line 5 from line 1 . . . . . . . . . . . . . .
6
7 Qualified production activities income from estates, trusts, and
7
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 . . . . . . . . . . . . . . . .
8
9 Amount allocated to beneficiaries of the estate or trust (see
9
instructions) . . . . . . . . . . . . . . . . . .
10a Oil-related qualified production activities income. Estates and
trusts, subtract line 9, column (a), from line 8, column (a), all others,
enter amount from line 8, column (a). If zero or less, enter -0- here .
10a
b Qualified production activities income. Estates and trusts, subtract
line 9, column (b), from line 8, column (b), all others, enter amount
from line 8, column (b). If zero or less, enter -0- here, skip lines 11
through 21, and enter -0- on line 22 . . . . . . . . . . .
10b
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) . . . . . . . . . . .
12 Enter the smaller of line 10b or line 11. If zero or less, enter -0- here, skip lines 13 through 21,
and enter -0- on line 22 . . . . . . . . . . . . . . . . . . . . . . . .
13 Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . .
14a
14a Enter the smaller of line 10a or line 12 . . . . . . . . . .
b Reduction for oil-related qualified production activities income. Multiply line 14a by 3%
. .
15 Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . .
16 Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . .
17 Form W-2 wages from estates, trusts, and certain partnerships and S corporations
(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . .
18 Add lines 16 and 17. Estates and trusts, go to line 19, all others, skip line 19 and go to line 20
19 Amount allocated to beneficiaries of the estate or trust (see instructions)
. . . . . . .
20 Estates and trusts, subtract line 19 from line 18, all others, enter amount from line 18 . . .
21 Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . .
22 Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . .
23 Domestic production activities deduction from cooperatives. Enter deduction from Form
1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . .
24 Expanded affiliated group allocation (see instructions) . . . . . . . . . . . . . .
25 Domestic production activities deduction. Combine lines 22 through 24 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

(b)
All activities

11

12
13
14b
15
16
17
18
19
20
21
22
23
24
25
Form 8903 (Rev. 12-2010)