I have had this issue for the last 3 years and have had to work with a specialist for a work around plan. I need the next "work around plan." Form 1065 p5-6 -- 199A Summary (Page 1): UBIA - the total amount is larger than the amount allocated to all Schedule K-1s.
Is the difference significant or due to rounding? If the difference is minor, you can adjust the allocation to each partner on Statement A so the totals match. (Statement A appears under each Schedule K-1 in Forms Mode.)
However, you must identify the source of any significant difference (greater than $5). If you right-click on the amount for UBIA on the 199A Summary worksheet and choose "Data Source," you'll see a list of all schedules and forms in the return that contributed to the total UBIA. These items are hyperlinks that will open the related form for your review.
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