Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Adjustments to Income

Summary and Exercises

Question 1 of 1

Alexandra is a bona fide resident of Puerto Rico who is required to file a U.S. income tax return. She also has income from her business in Puerto Rico. She files Schedule SE to report her self-employment income. Can she take the one-half of self-employment tax deduction on Schedule 1, line 15?

Yes
No