I have a partnership that's not subject to 163j, however the basis worksheet pulls out the interest expense anyway and then subtracts the excess in the partners basis worksheet. Note that the share of partnership income AFTER deducting interest expense is correct on line 4a. So why would the business interest expense (not subject to 163j) need to be removed and then the excess further subtracted? Doesn't seem correct. I don't have any clients subject to 163j...so curious if I just am missing something. See below for the worksheet.