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Schedule SE PreviousNext

Deduction of Self-Employment Tax

Self-employed people may claim an adjustment to income of one half of their self-employment tax, entered on line 5 of Schedule SE.

  • Calculate 50% of line 5 and enter the deduction on Schedule SE, line 6

  • Transfer that amount to Form 1040, line 27 as an adjustment to income
Graphic of Schedule SE, line 4 and 5
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