It is clear (as mud) that the IRS requires S corporation shareholder's self employed health insurance that is added to her W-2 wages (and thereby reducing QBI at the entity level) must also be deducted from QBI at the individual level producing what would seem to be a double deduction to get to QBI (See FAQs issued on QBI by the IRS on April 11, 2019, question 32 and 33). Self employed retirement plan contributions are also required to be deducted from QBI at the entity level. My question is; if there is a W-2 Box 12 401(k) salary deferral shown on the W-2, is that contribution also supposed to be deducted from QBI at the shareholder level? This would also result in a double deduction to arrive at QBI for the amount of the 401(k) deferral.