Showing posts with label Manufacturing. Show all posts
Showing posts with label Manufacturing. Show all posts

Monday, August 21, 2017

Understanding the Domestic Production Activities Deduction

Did you know that some companies are able to take a 3% deduction for their business activities, providing they are based in the United States? This discount applies to small businesses in the manufacturing industry. However, there are extensive rules surrounding who qualifies for these deductions, but, if your business meets them, it can equal some nice savings.   


This deduction, referred to as the Section 199 deduction, applies to businesses with “qualified production activities.” The deduction can be taken from the net income of qualified businesses. Using cost accounting mechanisms, the tax deduction can be accurately calculated and properly received. However, making sure all the math is correct can be tricky, which is why it’s recommended that people apply for this deduction with the help of a financial professional who is familiar with the deduction and its rules.

If you’re curious about whether or not your business will qualify, consider if it engages in any of these eligible activities:
·         United States based manufacturing
·         Software or video game development within the United States
·         Selling, licensing, or leasing items manufactured in the United States
·         Engineering and architectural services for construction jobs in the United States
·         Selling, leasing, or licensing movies that were produced in the United States
Keep in mind, however, that some activities are specifically excluded from being eligible for these deductions. Activities that are on the excluded list include:
·         Cosmetic construction services
·         Selling food and/or beverages from a retail location
·         Leasing or licensing of party items/materials


If your business is engaged in these prohibited activities, you cannot qualify for the deduction. However, if your business is engaged in one of the qualifying activities, then your next step is to speak with a financial adviser. These professionals can tell you how to go about applying for and receiving this great deduction.