Oops, I just found the quote in the form 8903 Instructions ("What's New" section page 1):
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/i8903.pdf">https://www.irs.gov/pub/irs-pdf/i8903.pdf</a>
This is really a confusing issue on how to handle DPAD for individuals with modest resources, TT vs. IRS instructions don't seem really finalized or easy to follow...in my opinion, for this situation.
I also figured out that the "deduction" if taken as TT suggests manually, does not reduce my taxes due by the same amount, and is apparently phased out, so I am spending a lot of time trying to enter a "deduction" that is only a much smaller percentage of the amount in 1099-PATR, Box 6.
