Actions Can Be Taken to Better Identify Potentially Erroneous Domestic Production Activities Deductions

The Commissioner, Small Business/Self-Employed Division, should: Revise Form 8903 to include a line for providing ****2**** ********2************ associated with the DPAD claim.

The Small Business/Self-Employed Division, should Develop processes to identify those taxpayers not ****2**** *****************2************ that can be addressed during post-processing compliance activities:

The Commissioner, Wage and Investment Division, should: develop processes and procedures to identify individuals claiming a DPAD ********2************ *********************2******************, and use its math error authority to disallow the deduction.

The Commissioner, Small Business/Self-Employed Division, should verify whether the 177 e-filed tax returns that TIGTA identified as erroneously claiming the DPAD are entitled to the claim.