No doubt you have heard that the 9% DPAD was repealed by the TCJA and basically replaced by Sec. 199A, the 20% flow-through deduction for qualified business income from an S corporation, partnership, LLC, or sole proprietorship. However, because the DPAD was repealed for tax years beginning after 2017, fiscal year taxpayers can still claim it for qualifying production activities income that was generated in their fiscal year that began in 2017 and ends in 2018. In addition, there are still opportunities for Sec. 199 lookback studies for open tax years by taxpayers who were unaware their activities might have qualified for the deduction.