Hello,

I have a client that has a real estate business with hundreds of rental properties and files as an S-Corp Since 199A was started, the UBIA is not reported on the K1's for the shareholders.

I have to add this up manually from the corp. 199A forms and enter it onto the K1 for their personal returns in section D1 along with QBI.

Am I missing something? Why would this not be on the K1 provided from the S-Corp, and how would a shareholder not associated with the S-Corp know these numbers for their return, are they not entitled to claim the credit on the 8995/A?