How is line 10 on 1040 computed when I have no businesses and the total of line 5 on my dividends does not equal the number on fthe form that feeds it?

[ME1742]

How is line 10 on 1040 computed when I have no businesses and the total of line 5 on my dividends does not equal the number on the form that feeds it?

[JulieS]

Line 10 of Form 1040 is Qualified Business Income deduction, which is calculated on Form 8995 or Form 8995-A. 

In addition to a traditional business, QBI is also:

1. Qualified REIT dividends.
2. Qualified PTP income or loss.
3. Income from K-1 forms.
4. Rental income, if certain requirements are met.

Since you also mentioned line 5 of 1099-DIV, if you have a figure there, that is what is triggering the QBI deduction. To see how it was calculated, just take a look at Form 8995 or 8995-A, 

[asquith62]

Agree i had a test number in my dividends and deleted when got actual data. The total does not equal the parts.. Think there is a software flaw