Federal housing law
1218 Form 8903 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8903.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| Form8903 (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go towww.irs.gov/ |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go towww.irs.gov/ |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go towww.irs.gov/ |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go towww.irs.gov/ |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go towww.irs.gov/ |
Attachment Sequence No.**143 ** |
Attachment Sequence No.**143 ** |
| Name(s) as shown on return | Name(s) as shown on return | Name(s) as shown on return | Name(s) as shown on return | Identifying number | Identifying number | Identifying number | Identifying number |
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
(a) Oil-related production activities |
(a) Oil-related production activities |
(a) Oil-related production activities |
(b) All activities |
(b) All activities |
(b) All activities |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
**1 ** |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
**2 ** |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable cost of goods sold. If you are using the small business |
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| 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
**3 ** |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable cost of goods sold. If you are using the small business |
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| 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
**4 ** |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable cost of goods sold. If you are using the small business |
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| 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
**5 ** |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable cost of goods sold. If you are using the small business |
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| 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
**6 ** |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
**7 ** |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
**8 ** |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
**9 ** |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable cost of goods sold. If you are using the small business |
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| 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
10a |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable cost of goods sold. If you are using the small business |
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| 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
10b |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable cost of goods sold. If you are using the small business |
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| 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
10b | 11 |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable cost of goods sold. If you are using the small business |
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| 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
10b | 12 |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
10b | 13 |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
10b | 14b |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
10b | 15 |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable cost of goods sold. If you are using the small business |
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| 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
10b | 16 |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable cost of goods sold. If you are using the small business |
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| 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
10b | 17 |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable cost of goods sold. If you are using the small business |
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| 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
10b | 18 |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable cost of goods sold. If you are using the small business |
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| 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
10b | 19 |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
10b | 20 |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
10b | 21 |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
10b | 22 |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable cost of goods sold. If you are using the small business |
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| 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
10b | 23 |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable cost of goods sold. If you are using the small business |
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| 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
10b | 24 |
| 8903 Form (Rev. December 2018) Department of the Treasury Internal Revenue Service |
Domestic Production Activities Deduction ▶ Attach to your tax return. ▶ Go to www.irs.gov/ |
OMB No. 1545-1984 | |||||
|---|---|---|---|---|---|---|---|
| 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 ** 2Allocable 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
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 ** 2Allocable cost of goods sold. If you are using the small business |
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| 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 ** 7Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions) . . . **7 ** 8Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10 . . . . . . . . . . . . . . . . **8 ** 9Amount 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 11Income 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) . . . . . . . . . . . } 11 12Enter 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 . . . . . . . . . . . . . . . . . . . . . . . . 12 13Enter 9% of line 12 . . . . . . . . . . . . . . . . . . . . . . . . . 13 14 a 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 15Subtract line 14b from line 13 . . . . . . . . . . . . . . . . . . . . . . 15 16Form W-2 wages (see instructions) . . . . . . . . . . . . . . . . . . . . 16 17Form 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 21Form W-2 wage limitation. Enter 50% of line 20 . . . . . . . . . . . . . . . . 21 22Enter the smaller of line 15 or line 21. . . . . . . . . . . . . . . . . . . . 22 23Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-PATR, box 6 . . . . . . . . . . . . . . . . . . . . . . . . . 23 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 |
10b | 25 |