Then, when looking over the instructions for the deduction, I spot this bit of info buried in the middle (incidentally, DPAD is the FLA for the TD):
Your allowable DPAD generally cannot be more than 50% of the Form W-2 wages you paid to your employees. If you did not pay Form W-2 wages, you generally are not allowed a DPAD.Damn.
Leave it to the IRS to stick it to the little guy once again, especially if that guy doesn't read things thoroughly. I don't even qualify for any of the exceptions.