You are right, when comparing the two tentative filings, one before entering the $100k and -$100k and one afterwards, the one afterwards picks up an additional $3800 in Schedule 2 Line "12 Net investment income tax. Attach Form 8960" where the amount goes from $1,033 (before entering the $100k and -$100k) to $4,833 (after entering the $100k and -$100k).
If I then go to Form 8960 to compare before entering $100k & -$100k vs afterwards, the one afterwards has $100k on both Lines 4a and Line 4c (the one before has those empty) and then Lines 8 and 12 and 16 are all raised relatively by $100k ($27,193 before entering $100k & -$100k versus $127,193 afterwards). Then Line 17 is up from $1,033 to $4,833. Other lines all match whether empty or filled (amounts in Lines 1, 2, 13, 14, and 15 all remain the same).
So, any ideas of why the +$100k makes it to Form 8960 and then have a +3,800 effect in Schedule 2, EVEN THOUGH the $100k is supposed to be canceled by the -$100k?! The strange thing is that if the +$100k entry were 1099-DIV it does entirely get canceled by the -$100k entry – not the case unfortunately when the +$100k was a 1099-MISC.
I really appreciate your feedback and questions – they are are all spot on and I feel like we are onto something.
