Balancing 1065 Pg 5 Ln 1 and M-2 Line 3

[ETSU1987]

On a 2023 Form 1065, I cannot get the income on M-2 Line 3 to match Form 1065 Page 5 Line 1.  I know what the "problem" is but I cannot figure out what to do to make these 2 lines balance.

1065 Pg 5 Ln 1 net income includes DEDUCTION for guaranteed payments but NOT for Section 179.

Sch. M-2 Ln 3 starts with BOOK income which HAS Sec179 deduction and guaranteed payments deduction and ADDS back guaranteed payments.

There is not an adjustment I can figure out to make on M-2 to get these 2 lines to match.  There is no way for M-2 Ln 3 to match 1065 net income when Sec179 deduction is on the Sch K and not of page 1 of the 1065 and when M-2 starts with book income which has deducted the Sec179 expense.

Any ideas on what to do?

[dkh]

Does ProConnect give you the ability to enter an amount to Line 7 Other Deductions on M2 ?

I have ProSeries Professional - I have that option