Asked by T

essa owns and operates a floral business. Her self-employment tax on her 2024 Schedule SE (Form 1040), line 12 was $1,800. What is the amount she can deduct on Schedule 1 (Form 1040), line 15?
$0
$900
$1,200
$1,800

All Answers 1

Answered by GPT-5 mini AI
$900

The deductible "employer" portion of self‑employment tax is one-half of the total SE tax: $1,800 × 50% = $900 (reported on Schedule 1, line 15).