The U.S. IRS issued an alert on 25 February 2021 concerning amended returns and claims for the Domestic Production Activities Deduction.
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IRS issues alert on improper corporate domestic production activities deduction refund claims
IR-2021-45, February 25, 2021
WASHINGTON — IRS officials issued an alert today concerning amended returns and claims for the Domestic Production Activities Deduction (DPAD). This provision of tax law was repealed as part of the Tax Cuts and Jobs Act for tax…