?Per IRS Instructions
DPAD for income attributable to domestic production activities af-ter 2017. DPAD has been repealed for tax years beginning after 2017. Don’t use Form 8903 to claim DPAD for 2018 or later years unless:
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Your tax year began before January 1, 2018,
You are a shareholder in an S corporation or partner in a partnership and the entity has a tax year that began before January 1, 2018,
You are a beneficiary of an estate or trust and the estate or trust has a tax year that began before January 1, 2018,
You are a patron of an agricultural or horticultural cooperative with a tax year that began before January 1, 2018.
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Specified cooperatives’ DPAD af-
