The domestic production activities deduction has been repealed with the Tax Cuts and Jobs Act beginning in tax year 2018.
According to the IRS, "to claim the Domestic Production Activities Deduction (DPAD), you must have a positive amount for each of the following three amounts:
- Qualified production activities income
- Adjusted gross income (AGI) for a taxpayer, estate, or trust (taxable income for all other taxpayers).
- Form W-2 wages you paid to your employees. Important: If you did not pay any Form W-2 wages, or have Form W-2 wages allocated to you on a Schedule K-1, you cannot claim a DPAD. For more information, click here."