Does QBI Calculation on K-1 Wksht Require Me To Manually Enter S/E Health Premiums?

[Ephesians3-14]

My client is a 100% owner of an S Corp. The S Corp established a health insurance plan for the shareholder. We added the $10,000 in health insurance premiums to Box 1 of his W-2. The net income from the S Corp BEFORE deducting the $10,000 health premiums was $65,000. After deducting the $10,000 in health premiums, the net income was $55,000 - which was reported on his personal tax return as pass through income. 

When the 2022 tax return was prepared, we claimed a $10,000 deduction on line 17 of Schd 1 (Self-Employed Heath Premiums) which was manually entered on the Health Heath LTC Wksht.

When I reviewed the QBI computation I noticed it started with the $55,000. Then there was also a deduction for the Section 179 expense ($1,000) that I appropriately entered on the S Corp K-1 Wksht. in the QBI Deduction area (Section D1). So now the net QBI was $54,000. Was I supposed to also MANUALLY enter the $10,000 of health insurance premiums on the S Corp K-1 Wksht (in Section "D1 - QBI Deduction Statement A Information)? I sure hope not! Not sure why that wouldn't just automatically transfer to that area of the S Corp K-1 Wksht if that was supposed to be entered. 

Any help would be appreciated. 

[TaxGuyBill]

---

@Ephesians3-14 wrote:

 BEFORE deducting the $10,000 health premiums was $65,000. After deducting the $10,000 in health premiums, the net income was $55,000

When I reviewed the QBI computation I noticed it started with the $55,000.  Was I supposed to also MANUALLY enter the $10,000 of health insurance premiums on the S Corp K-1 Wksht (in Section "D1 - QBI Deduction Statement A Information)?

---

If you entered $10,000 there, wouldn't it then be $45,000?  That doesn't seem right to go from $65,000 to $45,000 using only $10,000 of insurance.

With that being said, I have stuck in the back of my mind about some bizarro IRS claim that effectively double-deducts that.  Maybe that is this?  But I also have stuck in my mind that some tax preparers refuse to do it that way, which is maybe why the program doesn't automatically do it???

[Ephesians3-14]

RIght - I was wondering if I needed to deduct the $10,000 to arrive at $45,000 ($55,000 - $10,000). The software does not transfer the $10,000 to the QBI worksheet on the S Corp K-1 worksheet. It would have to be entered manually (which is my question). 

Right - this is the issue you're thinking about regarding the IRS saying it's a double deduction.