My client received ERC for Q1 and Q2 2021. I have reduced the wages of the officers by the amount of ERC they received with no issues. When I enter the ERC received for non-officers on the Smart Worksheet (or, really, anywhere I enter it), my Sch K and M-1 do not match, by the amount of the non-officer ERC received. But, if I just reduce the non-officer wages and don't list the ERC separately, the Sch K and M-1 match. Please help me understand what's going on.