It could be confusing to the shareholder, don't you think?  The reporting is only applicable to C corporations or partnerships that have C corp partners or tax shelters.  I think it's a mistake to report this because I think it's wrong.  I did find a way to get the statement to go away - on the input screen for line 17d is an item for an override of 448 (c) receipts.  Put in a negative 1 and all the statements and info go away.