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

Adjustments to Income

Self-Employment Tax

Deductible Portion of Self-Employment Tax

Self-employed taxpayers can subtract a deductible portion of their self-employment tax from their income. Self-Employment Tax is covered in the lesson Other Taxes.

If you establish during the interview that the taxpayers have self-employment income, calculate the self-employment tax using Form 1040 (Schedule SE), Self-Employment Tax.

Tax Software Hint

To review information related to the software, go to the Volunteer Resource Guide, Adjustments tab.

Form 1040, line for deductible part of self-employment tax.