Why is form 8829 worksheet showing up in forms to be filed when Form 8829 isn't in same forms?

[MamaC1]

I have 2 months of self employment income for the first time in 2021.  My return properly has a Schedule C.  I am using the simplified method for calculation of business use of home expenses.  The square footage information is properly showing up in line 30 on my Schedule C.  The Schedule C states you don't need to complete Form 8829 if using the simplified method for business use of home.  

However, when I go to review the PDF of forms to be filed, a "Form 8829 Worksheet" is included in the PDF.  the actual form 8829 is not included in same PDF file.  Why is the worksheet included?  Part II of the worksheet is the only piece that has information on it.  Line 9 has a number that says to carry forward to Form 8829 line 8 or simple wks. in A.  

Please advise if this is an error in the return process?  Should I delete the form from my filing documents?

[JohnW152]

No, it’s not an error, and there’s no need to delete the worksheet.  As you suggest, Form 8829 won’t be filed with your return.

Any worksheets generated by the program are simply used to support your own calculations.  It’s a good idea to save them with a copy of your tax return, just for your personal records. 

That way, if there’s ever any question raised by the IRS, you have the worksheet to substantiate your computations and justify not filing Form 8829.

[MamaC1]

Thank you for the response.  If the worksheet for 8829 isn’t supposed to get filed, so you know why the worksheet For Form 8829 is in the PDF from the print option for what is submitted electronically with the IRS?  

The actual form 8829 is not in this same PDF that is being generated by Turbo Tax print PDF of the filing.  

My concern is if I hit file electronically and that worksheet is submitted but the IRS sees that the actual Form 8829 wasn’t submitted that they reject my return.  

Thank you again!! 

[JohnW152 · Accepted solution]

I get what you’re saying, but when the IRS’s e-file system “sees” that you have an amount on line 30 of Schedule C, and you’ve used the Simplified Method on line 30, it won’t be looking for Form 8829.

E-file reject rules work something like:  if X is present, and Y isn’t, then reject the return.  In this case, if the Simplified Method data isn’t present on line 30, and there’s an amount on line 30, and Form 8829 isn’t present in your return, the system would reject your return. 

That would be the reject condition.  But since you have Simplified Method data present, there’d be no reason to reject.  
 

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[MamaC1]

Thank you for the reply.  I have one more question before I file our return.  Do you know why the business income shown on line 1i of form 8995 does not agree with the net profit/loss or the even the gross income on schedule C?  We only had one source of income reported on the Schedule C and minimal expenses backed out.  I can’t agree the number on this line to any number on Schedule C or even Schedule SE.  

I appreciate the help.  This is the last number to verify before I file.  

[DianeW777]

Yes. The qualified business income (QBI) is the net profit from Schedule C reduced by one half of the self employment tax (the deduction allowed when self employment tax is calculated).   

• To figure the total amount of QBI, you must consider all items that are attributable to the trade or business. This includes, but isn’t limited to, unreimbursed partnership expenses, business interest expense, deductible part of self-employment tax, self-employment health insurance deduction, and contributions to qualified retirement plans. 
• Instructions Form 8995