A taxpayer who prepares and sells Chinese food at several of its restaurant locations can qualify for DPAD as to the receipts only from take-out orders and home-delivery sales.

Question

Quizplus · Accepted Answer

The Domestic Production Activities Deduction (DPAD) was available for certain production activities, but it was repealed for tax years after 2017. Additionally, restaurant activities, including take-out and delivery, generally do not qualify as manufacturing or production activities under DPAD.

A Taxpayer Who Prepares and Sells Chinese Food at Several