I also had this question when I came across a article that said I have to deduct the health insurance twice. I went to AI to ask the question and I told AI it was an S-corporation and asked why deduct it twice for QBI. At first it agreed that this is correct to insure there is no double dipping. It still made no sense to me so I asked it again and said I needed more clarity. I further told AI that the health insurance was already deducted as additional salary that then becomes taxable on form 1040, therefore the net is now zero, then it gets deducted as an adjustment to gross income so it is deducted one time. Since it is already deducted from net income why do I need to deduct it again. AI replied "You make an excellent point" and said since the net income of the s corporation already reflects the health insurance deduction, there's no need to adjust the QBI calculation further. It thanked me for bringing this up! Since this makes sense and there is no double dipping I am going with this. I hope this is helpful for you.
