Federal Domestic Production Activities Deduction

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Domestic Production Activities Deduction
Form 8903 (Rev. December 2018)8903

Form
(Rev. December 2018)
Department of the Treasury
Internal Revenue Service

Domestic Production Activities Deduction
▶ Attach
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OMB No. 1545-1984

to your tax return.

Attachment
Sequence No. 143

to www.irs.gov/Form8903 for instructions and the latest information.

Identifying number

Name(s) as shown on return

Note: Do not complete column (a), unless you have oil-related
(a)
production activities. Enter amounts for all activities in column (b),
Oil-related production activities
including 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
certain partnerships and S corporations (see instructions) . . .
7
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
instructions) . . . . . . . . . . . . . . . . . .
9
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
11
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,
12
and enter -0- on line 22 . . . . . . . . . . . . . . . . . . . . . . . .
13 Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . .
13
14a Enter the smaller of line 10a or line 12 . . . . . . . . . .
14a
b Reduction for oil-related qualified production activities income. Multiply line 14a by 3%
. .
14b
15 Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . .
15
16 Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . .
16
17 Form W-2 wages from estates, trusts, and certain partnerships and S corporations (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . .
17
18 Add lines 16 and 17. Estates and trusts, go to line 19. All others, skip line 19 and go to line 20
18
19 Amount allocated to beneficiaries of the estate or trust (see instructions)
. . . . . . .
19
20 Estates and trusts, subtract line 19 from line 18. All others, enter amount from line 18 . . .
20
21 Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . .
21
22 Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . .
22
23 Domestic production activities deduction from cooperatives. Enter deduction from Form
23
1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . .
24 Expanded affiliated group allocation (see instructions) . . . . . . . . . . . . . .
24
25 Domestic production activities deduction. Combine lines 22 through 24 and enter the result
here and on the applicable line of your return (see instructions) . . . . . . . . . . .
25

(b)
All activities

}

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 37712F

Form 8903 (Rev. 12-2018)

Extracted from PDF file 2023-federal-form-8903.pdf, last modified January 2019

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More about the Federal Form 8903 Corporate Income Tax Tax Credit TY 2023

We last updated the Domestic Production Activities Deduction in February 2024, so this is the latest version of Form 8903, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 8903 directly from TaxFormFinder. You can print other Federal tax forms here.

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Other Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form 1040	U.S. Individual Income Tax Return
1040 (Schedule B)	Interest and Ordinary Dividends
Form W-3	Transmittal of Wage and Tax Statements Estimated
Form 1096	Annual Summary and Transmittal of U.S. Information Returns
Form 1120-H	U.S. Income Tax Return for Homeowners Associations Tax Return

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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8903 from the Internal Revenue Service in February 2024.

Show Sources >

Form 8903 is a Federal Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 8903

We have a total of eleven past-year versions of Form 8903 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 8903