Asked by ala

ara 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 the employer-equivalent portion of self-employment tax — half of $1,800 = $900 — on Schedule 1 (Form 1040), line 15.