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

Alerts and notices
Leave feedback

Internal Employees: Submit feedback

Contact information (optional):

Leave this blank:

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

Characters left:

Change to CS Support service hours

Our Support department is closed on [[date]]. However, limited UltraTax CS phone support is available on that date from 9 AM - 5 PM ET due to the approaching deadline.

Links to our most popular tax processing topics are available in the Alerts and notices section on the right side of most pages.


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