This particular return is for a partner in a law firm who does not receive income evenly.  Nothing in Q1, a small amount in Q2 then it jumps in the third quarter. I want to minimize penalty where I can.  This my first QBI where no credit on S/E income because they are a law firm so they are SSTB.   Since it came through the K1 I missed entering 1 for specified service trade or business on section 199A line 20.