1120-US: Calculating the DPAD for consolidated groups (FAQ)

Alerts and notices
Leave feedback

Contact information (optional):

Leave this blank:

Please tell us how we can make this information more helpful.

Characters left:

MFA required for electronic filing

Effective May 3rd, the 2017 version of UltraTax CS requires multi-factor authentication (MFA) to transmit e-files from CS Connect. Find out more.


How does UltraTax/1120 calculate the DPAD for a consolidated group?


Per IRC Regulation 1.199-7(d)(4), the DPAD of the consolidated group is determined based on the consolidated totals of the group and not the separate taxable income, QPAI, and Form W-2 wages of the group members.

For consolidated groups, data entry for Screen 8903 must be completed in the applicable member clients' returns to generate Form 8903.

Related topic: 1120-US: Form 8903 - Domestic production deduction FAQs

Share This