Requirements for Form 8903 non-reporting members (1120)

Alerts and notices

A non-reporting member is any member of an EAG who is not the reporting member. Non-reporting members will receive a copy of the EAG's DPAD calculation including the non-reporting member's allocation of the DPAD.

On the non-reporting member's Form 8903, lines 1 through 22 should be skipped. The non-reporting member should enter their share of the group deduction on Form 8903, line 24 as a positive amount and complete the remainder of the form. An attachment must also be included showing how the group deduction was allocated among all EAG members. A non-reporting member must complete the following steps.

  1. Complete a separate Form 8903, skip lines 1 through 22, and enter its share of the group deduction on line 24 as a positive amount.
  2. Complete lines 23 and 25.
  3. Attach a schedule showing how its QPAI was calculated.
  4. Provide a copy of the group DPAD calculation schedule provided by the reporting member.

Related topic: UltraTax/1120 procedures