I just filed my 1st farmer who needed a Form 8903!!!   I found the Worksheet for other Adjustments to Income smart worksheet.  Line G  "any deduction fro form 8903 will be reported on this line"  - said to "see attached Form 8903 PDF file"   and put in the 1099-patr number.   now line 24 z has the form 8903  and the pdf file is attached.  E file went through!!!   I have 2 more farmers to e file.  Crossing finger this will work for them.