form 8995 form 1040

Hello out there! Any thoughts on IF there is a need to adjust the QBI calculation for health insurance premium paid directly by the shareholder/employee that was taken as SE health insurance deduction on Form 1040?

Being that the s-corp deducts wages the profit reported to owner already has the health insurance deducted, so you don’t adjust the QBI again. Just my opinion haven't researched the IRS  

Thanks for your response. Just to clarify, the Scorp did not pay the health insurance so no deduction of profit for Scorp. The shareholder paid directly and took a deduction for the premium he paid personally on his Form 1040 Schedule 1 line 17. I researched IRS and appears the adjustment is required. However, ProSeries is automatically checked the Simplified Computation for Form 8995 and I cannot adjust the net QBI.

Just to clarify you say the s-corp did not pay or deduct the health insurance, were the premiums added to owners wages. As ​@jenks said if they were not added to wages then no SEHI. Doesn't mater who paid premiums, but they must be included in wages, and I’m sure you deducted owners wages from s-corp