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John Gerlach Accounting and Tax Preparation Services

Accounting, Auditing and Tax Preparation Services

John Gerlach & Company LLP

37 West Broad Street- Suite 800

Columbus, OH 43215


Phone: (614) 224-2164

Fax: (614) 224-1391

- Specialized Services

Domestic Production Activities Deduction (Section 199)

The US production activities deduction -- designed to help reduce the tax burden on domestic manufacturers -- is available to C and S corporations, partnerships, sole proprietors, cooperatives, estates and trusts.


Taxpayers can claim a deduction equal to a specified percentage of the income earned from qualified production activities undertaken in the U.S. Qualified production activities in the U.S. include manufacturing, food production, software development, construction and engineering/architectural services. The deduction is not available for services (except for construction and engineering/ architecture), or for sales activities that do not involve production by the selling organization.