Does contract software development qualify for the U.S. Domestic Production Activities deduction?

According to a Dept of the Treasury fact sheet:


"In general, income from a lease, rental, license, sale, exchange, or other disposition of software developed in the United States qualifies for the deduction, regardless of whether the customer purchases the software off the shelf or takes delivery of the software by downloading the software from the Internet."





So does this include work I do as a contract software developer? In this case, I am essentially selling my software to my client, even though it is not an off-the-shelf product.





Looking for some real-world advice here, preferably from other contract developers. Thanks!

Does contract software development qualify for the U.S. Domestic Production Activities deduction?
If you need tax advice, contact the IRS directly - don't take any chances:





http://www.irs.gov