Form 8903 – Domestic Production Activities Deduction Print Form
The Tax Cuts and Jobs Act of 2017 repealed the Domestic Production Activities Deduction for taxable years beginning after December 31, 2017.
Additional Information
Per the IRS Instructions for Form 1040, page 96:
Line 35 Reserved
Caution! The domestic production activities deduction was repealed. Line 35 is now shown as “Reserved.” If you have a domestic production activities deduction from a fiscal-year pass-through entity, enter the amount of the deduction on the dotted line next to line 36. See the instructions for line 36 for more information.
TIP If you are a patron of a specified agricultural cooperative, see the Instructions for Form 1120-C for special rules related to the domestic production activities deduction.