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@TaxGuyBill wrote:

Rick, out of curiosity, does Drake have an option to disallow it (or to allow it if the payment wasn't made until 2022)?

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I don't see any way to do this return correctly in Drake.

It is a fairly fringe case though and I'm sure with an email to support they would write a patch.  All they need is a checkbox somewhere to turn off the 133%.  I even tried skipping the 1099-G and entering directly on Sch 1 Line 7 but that still triggered the 133%.