OMB No. 1545-1984
Form 8903                            Domestic Production Activities Deduction
(Rev. December 2010) 
Department of the Treasury                                                                                              Attachment  
Internal Revenue Service                     ▶ Attach to your tax return.  ▶ See separate instructions.                 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 
10 a 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 Form 1040, line 35; Form 1120, line 25; or the applicable line of your return          . . 25
For Paperwork Reduction Act Notice, see separate instructions.                        Cat. No. 37712F                   Form 8903 (Rev. 12-2010)