Did you sell any business property at a loss? The loss reduces the gross income limitation. Is there a Form 4797 in your return that shows a loss, or a loss on Schedule D that is attributable to your business?
The amount on line A of the Simplified Method Smart Worksheet comes from Part II of the Form 8829 Worksheet. In forms mode the Form 8829 Worksheet may not appear in the list of "Forms in My Return," but you can open it. Click the Open Form icon. In the search box type 8829. One of the forms that will appear in the list is the Form 8829 Worksheet. Select it and open it. Look at Part II to see how the gross income limitation is calculated. Is there an amount on line 8 of Part II? If so, that is being subtracted from the gross income.
