The domestic production activities deduction has been repealed with the Tax Cuts and Jobs Act beginning in tax year 2018.
Gross receipts include the following:
- Total sales
- Amounts received for services, not including wages received as an employee
- Income from incidental or outside sources (including sales of business property)
Generally, your entry should include your gross receipts from the following activities:
- Construction of real property that was performed in the U.S.
- Engineering or architectural services performed in the U.S.
- Any lease, rental, license, sale, exchange, or other disposition of any of the following:
- Tangible personal property, computer software, and sound recordings that you manufactured, produced, grew, or extracted in whole or in significant part within the United States,
- Any qualified film you produced, or
- Electricity, natural gas, or water you produced in the United States.
Your entry should not include income derived from:
- The sale of food and drinks you prepared at a retail establishment;
- Property you leased, licensed, or rented for use by any related person;
- The transmission or distribution of electricity, natural gas, or potable water; or
- The leasing, rental, license sale, exchange, or other disposition of land