Domestic Production Activities Deduction                                         OMB No. 1545-1984
Form 8903
(Rev. December 2018)                                     ▶ Attach to your tax return.                                    Attachment  
Department of the Treasury 
Internal Revenue Service             ▶ Go to www.irs.gov/Form8903 for instructions and the latest information.           Sequence No. 143 
Name(s) as shown on return                                                                                     Identifying number

     Note: Do not complete column (a), unless you have oil-related                            (a)                             (b) 
     production activities. Enter amounts for all activities in column (b),        Oil-related production activities     All activities  
        including oil-related production activities.                                                                                        
1    Domestic production gross receipts (DPGR)  .        . .  .  .  .   . .        1 
2    Allocable cost of goods sold. If you are using the small business  
     simplified overall method, skip lines 2 and 3  .    . .  .  .  .   . .        2 
3    Enter deductions and losses allocable to DPGR (see instructions) .            3 
4    If you are using the small business simplified overall method, enter the 
     amount of cost of goods sold and other deductions or losses you 
     ratably apportion to DPGR. All others, skip line 4 .  .  .  .  .   . .        4 
5    Add lines 2 through 4       .   .  .    .   . . . . . .  .  .  .   . .        5 
6    Subtract line 5 from line 1  .     .    .   . . . . . .  .  .  .   . .        6 
7    Qualified  production  activities  income  from  estates,  trusts,  and 
     certain partnerships and  S corporations (see instructions)  .     . .        7 
8    Add lines 6 and 7. Estates and trusts, go to line 9. All others, skip line 
     9 and go to line 10       . .   .  .    .   . . . . . .  .  .  .   . .        8 
9    Amount  allocated  to  beneficiaries  of  the  estate  or  trust  (see 
     instructions)         . . . .   .  .    .   . . . . . .  .  .  .   . .        9 
10a Oil-related  qualified  production  activities  income.      Estates  and 
     trusts, subtract line 9, column (a), from line 8, column (a). All others, 
     enter amount from line 8, column (a). If zero or less, enter -0- here.      10a 
b Qualified production activities income. Estates and trusts, subtract 
     line 9, column (b), from line 8, column (b). All others, enter amount 
     from line 8, column (b). If zero or less, enter -0- here; skip lines 11 
     through 21,and        enter -0- on line 22 .  . . . . .  .  .  .   . .      10b 
11   Income limitation (see instructions):
     • Individuals, estates, and trusts. Enter your adjusted gross income figured without the 
     domestic production activities deduction  .       . . .  .  .  .   . .    . . .  .  . .  .
     • All others. Enter your taxable income figured without the domestic production activities                11 
     deduction (tax-exempt organizations, see instructions)      .  .   . .    . . .  .  . .  .      }
12   Enter the smaller of line 10b or line 11. If zero or less, enter -0- here; skip lines 13 through 21, 
     and enter -0- on line 22 .      .  .    .   . . . . . .  .  .  .   . .    . . .  .  . .  .    . .         12 
13   Enter 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
15   Subtract line 14b from line 13 .        .   . . . . . .  .  .  .   . .    . . .  .  . .  .    . .         15
16   Form W-2 wages (see instructions)  .          . . . . .  .  .  .   . .    . . .  .  . .  .    . .         16
17   Form  W-2  wages  from  estates,  trusts,  and  certain  partnerships  and  S  corporations  (see 
     instructions)         . . . .   .  .    .   . . . . . .  .  .  .   . .    . . .  .  . .  .    . .         17
18   Add lines 16 and 17. Estates and trusts, go to line 19. All others, skip line 19 and go to line 20        18
19   Amount allocated to beneficiaries of the estate or trust (see instructions)   .  .  . .  .    . .         19
20   Estates and trusts, subtract line 19 from line 18. All others, enter amount from line 18  .   . .         20
21   Form W-2 wage limitation. Enter 50% of line 20 .      .  .  .  .   . .    . . .  .  . .  .    . .         21
22   Enter the smaller of line 15 or line 21.      . . . . .  .  .  .   . .    . . .  .  . .  .    . .         22
23   Domestic  production  activities  deduction  from  cooperatives.  Enter  deduction  from  Form
     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
For Paperwork Reduction Act Notice, see separate instructions.                     Cat. No. 37712F                       Form 8903 (Rev. 12-2018)