Deductible Part of Self-Employment Tax
Line
17
Step
6
Step Subject
Adjustments to Income
Instruction Year
2020
Enter the amount of self-employment tax that was deductible on your federal 1040, Schedule 1, line 14 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.