Form 8903, Domestic Production Activities Deduction
Use Form 8903 to figure your domestic production activities deduction (DPAD).
Your DPAD is generally 9% of the smaller of:
- Your qualified production activities income (QPAI), or
- Your adjusted gross income for an individual, estate, or trust (taxable income for all other taxpayers) figured without the DPAD.
However, your DPAD generally cannot be more than 50% of the Form W-2 wages you paid to your employees (including Form W-2 wages allocated to you on a Schedule K-1).
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