form 8995 was generated from w2 box 7 tips

Hi, my son used ttax to do his taxes. He has a very simple return with only the w2 from his employment. However, TTAX generated a form 8995 qualified business deduction from the $6 reported on box 7 tips on his w2. Why? He now has a letter from the IRS asking for supporting data for a $1 deduction. I have no idea why this form was generated and all the W2 information was entered correctly. The TTAX program provides no explanation as to why this was done. When the return was mailed it included form 8995 so I am not sure what else to provide. Any suggestions on how to respond to this or why TTAX did this?

Thanks, Mike W

posted