QBI Experts: Why is the line 1c of 8995 different from line 31 of the only Schedule C on a return?

[gfpstaxes]

Why is the line 1c different from line 31 of the only Schedule C on a return?

The amount on line 31 of Schedule C is $2,177

and line 1C of the 8995 is $2,023

Why the difference? How is that calculated?

Thanks, Ky

[rbynaker]

$154 = 1/2 of SE tax.

Does the software give you a worksheet somewhere?  Drake is good about showing the math on these things.

[pamdory · Accepted solution]

Income for the QBI calculation has been reduced by the deduction for one half of self-employment tax.

[abctax55]

And, it would also be reduced by any retirement plan contributions.