The Code Section 199 Domestic Production Activities Deduction (DPAD) can provide significant bottom-line benefits to taxpayers who take advantage of it. However, many taxpayers are not claiming or are under-claiming this tax deduction, primarily due to a lack of understanding of who this deduction applies to and how to maximize the amount of the deduction. This two CPE hour course explain how DPAD came about, the details of qualification for the deduction, and how to calculate the deduction. Upon completion of this course, you will be able to: Identify taxpayers that can take advantage of the DPAD; Understand which sales qualify for the DPAD; Maximize the DPAD calculation