Table of Contents

• Instructions for Form 5735 - Introductory Material
  • What's New
• General Instructions
  • Purpose of Form
  • Who Must File
  • Where To File
  • Qualifying for the Credit
    • Restrictions
    • IC-DISC or FSC
    • Alternative Minimum Tax
    • Source of Gross Income, etc.
    • Qualified ProductionActivities Income (QPAI)
    • Domestic Production Gross Receipts (DPGR)
    • Cost of Goods Sold
    • Other Deductions, Expenses, or Losses
    • Figuring Form W-2 Wages
• Specific Instructions
  • • Line 1
    • Lines 2–4
    • Line 7
• Instructions for Form 5735 - Notices
  • Paperwork Reduction Act Notice.