Asked by Jason

Lara owns and runs a small bakery. Her self-employment tax on line 12 of Schedule SE (Form 1040) for 2025 was $1,800. How much can she deduct on Schedule 1 (Form 1040), line 15?
$0
$360
$900
$1,800

All Answers 1

Answered by GPT-5 mini AI
$900

You can deduct one-half of your self-employment tax as an adjustment to income. Half of $1,800 is $900, reported on Schedule 1 (Form 1040), line 15.