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Self-Employment / Household Employment / Other Federal Taxes

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Step 7
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Federal Tax Addition and Deduction

Taxpayers can deduct their entire withholding, estimated payment, and additional federal tax paid amounts on lines 31, 32, and 33. However, certain amounts must be added back on line 28, including the following:

  • Excess advance premium tax credit repayment reported on line 46 of the federal 1040
  • Federal self-employment tax reported on line 57 of the federal 1040
  • Unreported Social Security and Medicare tax on line 58 of the federal 1040
  • Additional tax on IRAs and other qualified retirement plans reported on line 59 of the federal 1040
  • Federal household employment tax reported on line 60a of the federal 1040
  • First-time homebuyer credit repayment reported on line 60b of the federal 1040
  • Individual responsibility payment reported on line 61 of the federal 1040
  • Additional Medicare tax from federal form 8959 reported on line 62a of the federal 1040
  • Other additional federal taxes reported on line 62c of the federal 1040

Additional Medicare tax withholding from line 24 of federal form 8959 and net investment income tax from federal form 8960 are not added back on line 28.

It is acceptable to report on line 28 either the current year’s self-employment / household employment tax / other federal taxes or the prior year’s, as long as the reporting method is consistent from one year to the next.

Married Separate Filers:

Federal taxes attributable to a specific spouse are claimed by that spouse.  For example, each spouse must claim his or her own federal self-employment tax.  Federal taxes not attributable to any one spouse must be prorated between the spouses based on the net income of the year for which they are paying the federal tax.  For example, the household employment taxes are divided between spouses in the ratio of their respective net incomes.

(Examples of how to prorate)

Go to Line 27 

Go to Line 29