To George4tacks:my line 21 equals $78048 for the client...l have worked out the issues with the help of Bill from Pro Series and was able to get the 20% to flow into the 1040 without putting a forced “red” number onto line 9 of the 1040, so all is good now...frustrating...many of you had issues early in tax season with QBI (l saw some of the comments from preparers here back then) where l was not using this QBI on any of my early returns, so despite a lot of reading and research l found the instructions from both the IRS and Pro Series to be too general in nature to be helpful...thanks to all!