Instructions For Form 8903 - Domestic Production Activities Deduction

group, and how the allocated amount

Agricultural and horticultural

on line 23, which includes any

was calculated.

cooperatives. Reduce the amount

amount allocated to patrons, is

the cooperative deducts under

deductible under section 199 by the

Line 23

section 1382 by the portion of the

cooperative. See Agricultural and

cooperative’s DPAD allocated to its

horticultural cooperatives on page 2

Domestic Production

patrons. However, the entire amount

for more information on this subject.

Activities Deduction

Combine lines 20 through 22 and

enter the result on line 23 and the

appropriate line of your tax return.

Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of

the United States. You are required to give us the information. We need it to ensure that you are complying with these

laws and to allow us to figure and collect the right amount of tax.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act

unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be

retained as long as their contents may become material in the administration of any Internal Revenue law. Generally,

tax returns and return information are confidential, as required by section 6103.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated

burden for individual taxpayers filing this form is approved under OMB control number 1545-0074 and is included in the

estimates shown in the instructions for their individual income tax return. The estimated burden for all other taxpayers

who file this form is shown below:

Recordkeeping . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5 hr., 57 min.

Learning about the law or the form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7 hr., 34 min.

Preparing, copying, assembling, and sending the form to the IRS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7 hr., 55 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler,

we would be happy to hear from you. See the instructions for the tax return with which this form is filed.

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Instructions for Form 8903

Instructions For Form 8903 - Domestic Production Activities Deduction - 2007 Page 10

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