Is an adjustment needed to prevent the IRC Section 179 expense deduction from being deducted twice on the excise tax return?

To prevent a double deduction of IRC Section 179 expenses from the excise tax base, partnerships and limited liability companies that report on federal Form 1065, Schedule K both 1) IRC Section 179 expense and 2) amounts subject to self-employment taxes must reduce the deduction on Form FAE 170, Schedule J1, Line 6 for amounts subject to self-employment taxes by the amount of any Section 179 expense claimed on Schedule J1, Line 5.