Deductible Part of Self-Employment Tax

Line
17
Step
6
Step Subject
Adjustments to Income
Instruction Year
2022

Enter the amount of self-employment tax that was deductible on your federal 1040, Schedule 1, line 15 in computing federal adjusted gross income.


Married Separate Filers:

The deduction is allocated in the ratio of self-employment tax paid by each spouse to the total self-employment tax paid.

(Examples of how to prorate)


 

Go to Line 16

Go to Line 18