IRS · Official form

Form 8903, Domestic Production Activities Deduction

Form 8903 figures the domestic production activities deduction (DPAD) under former section 199. The deduction was repealed for most taxpayers, so the form mainly applies to earlier tax years. Fill in the official IRS PDF below and download it.

Fill out 8903 in the editor Download the blank PDF Quick fill on this page

This is the genuine IRS PDF, unmodified. Source: IRS official page.

What is 8903?

Form 8903, Domestic Production Activities Deduction, is used to figure the DPAD, a deduction based on income from qualified production activities such as U.S. manufacturing, construction, engineering, film production, and certain other domestic activities. The deduction was generally a percentage of qualified production activities income, limited by W-2 wages allocable to those activities.

The Tax Cuts and Jobs Act repealed section 199 for tax years beginning after 2017, so Form 8903 is now mostly relevant for amended returns, fiscal-year filers with straddle years, and certain carryover situations. Check the current instructions at irs.gov if you think the deduction still applies to your filing.

Who files 8903?

Taxpayers amending a return for a tax year beginning before 2018 that qualified for the DPAD
Businesses with income from qualified U.S. production activities in those earlier years
Fiscal-year filers whose tax year straddled the repeal date, per the instructions
Partners and S corporation shareholders who received DPAD information from a pass-through entity for a pre-repeal year

How to fill out 8903

Enter your domestic production gross receipts and subtract allocable cost of goods sold and other expenses to find qualified production activities income.
Enter your adjusted gross income or taxable income limit as the form directs.
Apply the deduction percentage to the smaller of those amounts.
Apply the W-2 wage limitation using wages allocable to domestic production.
Download the finished PDF and attach it to the return or amended return for the applicable year.

Worth knowing: The domestic production activities deduction was repealed for tax years beginning after 2017. Use this form for amended or prior-year returns, and check the instructions at irs.gov for whether it applies to your situation.

Quick fill 8903 on this page

Prefer to see the form itself while you type? Open 8903 in the editor to fill it on the actual pages, add a signature, and download.

These are the form's own fields, in the order they appear on the pages. Fill in what you know; anything left blank stays a fillable field in the PDF, so you can finish it in any PDF reader. Nothing you type here is sent to IRS.

Page 1 74 fields

Name(s) as shown on return

Identifying number

Column: (a) Oil-related production activities. Dollars.

Row: 1. Domestic production gross receipts (D P G R). Column: (a) Oil-related production activities. Cents.

Row: 1. Domestic production gross receipts (D P G R). Column: (b) All activities. Dollars.

Row: 1. Domestic production gross receipts (D P G R). Column: (b) All activities. Cents.

Row: 2. Allocable cost of goods sold. If you are using the small business simplified overall method, skip lines 2 and 3. Column: (a)

Row: 2. Allocable cost of goods sold. If you are using the small business simplified overall method, skip lines 2 and 3. Column: (b) All

Row: 3. Enter deductions and losses allocable to D P G R (see instructions). Column: (a) Oil-related production activities. Dollars.

Row: 3. Enter deductions and losses allocable to D P G R (see instructions). Column: (a) Oil-related production activities. Cents.

Row: 3. Enter deductions and losses allocable to D P G R (see instructions). Column: (b) All activities. Dollars.

Row: 3. Enter deductions and losses allocable to D P G R (see instructions). Column: (b) All activities. Cents.

Row: 4. If you are using the small business simplified overall method, enter the amount of cost of goods sold and other deductions or

Row: 5. Add lines 2 through 4. Column: (a) Oil-related production activities. Dollars.

Row: 5. Add lines 2 through 4. Column: (a) Oil-related production activities. Cents.

Row: 5. Add lines 2 through 4. Column: (b) All activities. Dollars.

Row: 5. Add lines 2 through 4. Column: (b) All activities. Cents.

Row: 6. Subtract line 5 from line 1. Column: (a) Oil-related production activities. Dollars.

Row: 6. Subtract line 5 from line 1. Column: (a) Oil-related production activities. Cents.

Row: 6. Subtract line 5 from line 1. Column: (b) All activities. Dollars.

Row: 6. Subtract line 5 from line 1. Column: (b) All activities. Cents.

Row: 7. Qualified production activities income from estates, trusts, and certain partnerships and S corporations (see instructions).

Row: 8. Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10. Column: (a) Oil-related production

Row: 8. Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10. Column: (b) All activities. Dollars.

Row: 8. Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 9 and go to line 10. Column: (b) All activities. Cents.

Row: 9. Amount allocated to beneficiaries of the estate or trust (see instructions). Column: (a) Oil-related production activities. Dollars.

Row: 9. Amount allocated to beneficiaries of the estate or trust (see instructions). Column: (a) Oil-related production activities. Cents.

Row: 9. Amount allocated to beneficiaries of the estate or trust (see instructions). Column: (b) All activities. Dollars.

Row: 9. Amount allocated to beneficiaries of the estate or trust (see instructions). Column: (b) All activities. Cents.

Row: 10a. Oil-related qualified production activities income. Estates and trusts, subtract line 9, column (a), from line 8, column (a). All

Row: 10b. Qualified production activities income. Estates and trusts, subtract line 9, column (b), from line 8, column (b). All others,

11. Income limitation (see instructions): Individuals, estates, and trusts. Enter your adjusted gross income figured without the domestic

11. Cents.

12. Enter 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. Dollars.

12. Cents.

13. Enter 9% of line 12. Dollars.

13. Cents.

14a. Enter the smaller of line 10a or line 12. Dollars.

14a. Cents.

14b. Reduction for oil-related qualified production activities income. Multiply line 14a by 3%. Dollars.

14b. Cents.

15. Subtract line 14b from line 13. Dollars.

15. Cents.

16. Form W-2 wages (see instructions). Dollars.

16. Cents.

17. Form W-2 wages from estates, trusts, and certain partnerships and S corporations (see instructions). Dollars.

17. Cents.

18. Add lines 16 and 17. Estates and trusts, go to line 19. All others, skip line 19 and go to line 20. Dollars.

18. Cents.

19. Amount allocated to beneficiaries of the estate or trust (see instructions). Dollars.

19. Cents.

20. Estates and trusts, subtract line 19 from line 18. All others, enter amount from line 18. Dollars.

20. Cents.

21. Form W-2 wage limitation. Enter 50% of line 20. Dollars.

21. Cents.

22. Enter the smaller of line 15 or line 21. Dollars.

22. Cents.

23. Domestic production activities deduction from cooperatives. Enter deduction from Form 1099-P A T R, box 6. Dollars.

23. Cents.

24. Expanded affiliated group allocation (see instructions). Dollars.

24. Cents.

25. Domestic production activities deduction. Combine lines 22 through 24 and enter the result here and on the applicable line of your

25. Cents.

Lock the PDF after filling (values become permanent, fields are removed)

Processed on our own servers, never sent to a third-party service. Files are deleted automatically after two hours, and you can delete them sooner from the result screen.

Frequently asked questions

Can I still claim the domestic production activities deduction?

Not for current tax years for most taxpayers. Section 199 was repealed for tax years beginning after 2017. The form remains useful for amended returns and other situations covered in the instructions.

What replaced the DPAD?

For many pass-through business owners, the qualified business income deduction under section 199A, claimed on Form 8995 or 8995-A, became the main business income deduction after the repeal, though it works differently.

What income qualified for the DPAD?

Income from property manufactured, produced, grown, or extracted in the United States, plus qualifying construction, engineering, architectural, and certain film activities. The instructions for the applicable year define the categories in detail.

Form 8903, Domestic Production Activities Deduction

What is 8903?

Who files 8903?

How to fill out 8903

Quick fill 8903 on this page

Frequently asked questions

Related forms

Form 1040-X, Amended US Individual Income Tax Return

Form 1120, U.S. Corporation Income Tax Return

Form 8995, Qualified Business Income Deduction Simplified Computation