double dip 2% S Corp Ins Reduces QBI ?

Can some explain how/why one would reduce QBI of an S Corp on the shareholder's personal return by the amount of SE above the line Health Ins Deduction?
Its already been subtracted to arrive at the S Corp's profit; to subtract it again seems weird?
Lacerte has an obscure box to check to accomplish this, but offers no explanation.

Q 33: ….. If I take the self-employed health insurance deduction for these premiums on my individual tax return, do I have to also include this deduction when calculating my QBI from the S-Corporation?
A33. Generally, the self-employed health insurance deduction under section 162(l) is considered attributable to a trade or business for purposes of section 199A and will be a deduction in determining QBI. This may result in QBI being reduced at both the entity and the shareholder level.

Did you happen to try the yellow box (not to be confused with Lacerte’s obscure box) on this forum?

Well, if you are using the wages paid from the S Corp as part of the calculation for the QBI deduction, then those wages should be reduced by the SEHI deduction, as it was counted in w-2 wages on the S Corp tax return. And they are already getting the SEHI deduction on their 1040 (assuming S Corp have a profit, since you care about reducing QBI deduction).

Did you happen to try the yellow box ...

Poor kitty

viewtopic.php?f=8&t=15256

Can some explain how/why one would reduce QBI of an S Corp on the shareholder's personal return by the amount of SE above the line Health Ins Deduction?

Simple -- §199A was not written well. If the writers had consulted with any of a number of TPT contributors we would have told them that this was a problem. Alas, they didn't, and the IRS' position and Answer 33 is not inconsistent with the wording of the statute.