Just a new update of this issue and to those of you practitioner who have the same problem: I found a colleague who uses ProSeries and he filed the tax return for me without the problem (NJ balance sheet out of balance), and the number on Schedule C line 1 on form CBT-100S is rolled directly from Schedule M-1 of the form 1120S. So this clearly is a bug within ITO and the development team from ITO needs to get this fix and how does two different product lines (ProSeries and ITO) from the same company (Intuit) yields completely different results on the same tax return?