Internal Revenue Service United States Department of the Treasury

Instructions for Form 8903 (01/2013)

Domestic Production Activities Deduction(For use with Form 8903 (Rev. December 2010))

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 01/2013


Table of Contents

  • Instructions for Form 8903 - Introductory Material
    • What's New
    • General Instructions
      • Purpose of Form
      • Who Must File
      • Definitions and Special Rules
        • Film production.
        • Allocation of patronage and nonpatronage income and deductions.
      • Qualified Production Activities Income (QPAI)
        • Primary products from oil.
        • Primary products from gas.
        • Domestic Production Gross Receipts (DPGR)
        • Cost of Goods Sold
        • Other Deductions, Expenses, or Losses
      • Adjusted Gross or Taxable Income
        • Form W-2 Wages
          • Figuring Form W-2 Wages Used To Figure the 50% Limit
      • Specific Instructions
        • Line 1Domestic Production Gross Receipts (DPGR)
        • Line 2Allocable Cost of Goods Sold
        • Line 3
        • Line 4
          • Line 7
          • Line 9
          • Line 10a Oil-related Qualified Production Activities Income
          • Line 11Income Limitation
            • Line 14a
            • Line 14b Reduction for Oil-related Qualified Production Activities Income
            • Line 16Form W-2 Wages
            • Line 17
            • Line 19
            • Line 24Expanded Affiliated Group Allocation
              • Computation of the EAG's DPAD
              • Allocation of the DPAD to Members of the EAG
              • Consolidated Groups
              • How To Report
            • Line 25Domestic Production Activities Deduction
              • Agricultural and horticultural cooperatives
          • Instructions for Form 8903 - Notices
            • Paperwork Reduction Act Notice.
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