If qualified production activities income (QPAI)cannot be used in the calculation of the domestic production activities deduction in 2011 because of the taxable income limitation,the product of the amount not allowed multiplied by 9% can be carried over for 5 years.

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The domestic production activities deduction (DPAD) was not allowed to be carried over to future years if it was limited by taxable income. The deduction was only available for the year in which it was calculated.

If Qualified Production Activities Income (QPAI)cannot Be Used in the Calculation