Is self-employment tax schedule 1 line 15 or line 23?

Line 23 takes the employer half of FICA on wages you paid employees, while tax on your own self employment earnings is computed on Schedule SE and half deducted on Schedule 1.

Is self-employment tax schedule 1 line 15 or not deductible?

The other half of the self employment tax gives you no deduction anywhere, and neither does the tax itself as a business expense.

Where does self employment tax go? Schedule 1 line 15

Short answer Schedule 1 line 15 Schedule 1 line 15, deductible part of self-employment tax

Self-employment tax belongs on Schedule 1 line 15, schedule 1 line 15, deductible part of self-employment tax.

Why schedule 1 line 15

Self employment tax never appears on Schedule C. It is computed on Schedule SE from the net profit Schedule C produces, so putting it on line 23 would reduce the figure it is calculated from. What you do get is a deduction for one half of it, taken on Schedule 1 line 15 as an adjustment to income, which reduces your income tax but not the self employment tax itself. Line 23 is for employer taxes on employees' wages and for property and license taxes, not for tax on your own earnings.

Log it once, with the line already on it. Type an expense in plain words in ClaryBook and it is filed with a date, vendor, amount and what it was for, so the number your preparer needs for self-employment tax is already written down.

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What self-employment tax is confused with

Line 23, taxes and licenses: Line 23 takes the employer half of FICA on wages you paid employees, while tax on your own self employment earnings is computed on Schedule SE and half deducted on Schedule 1.
not deductible, not deductible: The other half of the self employment tax gives you no deduction anywhere, and neither does the tax itself as a business expense.
Schedule 1 line 17, schedule 1 line 17, self-employed health insurance: The self employed health insurance deduction is a different Schedule 1 adjustment and does not reduce self employment tax either.

Examples that belong on schedule 1 line 15

$8,478 of self employment tax on $60,000 of net profit, with $4,239 deducted on Schedule 1 line 15
$2,826 of self employment tax on $20,000 of net profit, with $1,413 deducted
$0 entered on Schedule C line 23 for any of it
A $1,500 quarterly estimated payment covering income tax and self employment tax, with nothing on Schedule C
$14,130 of self employment tax on $100,000 of net profit, with $7,065 deducted

What does not belong here

A line 23 entry for self employment tax.
A line 27a other expenses entry for it.
The full amount as a deduction, when only half is deductible.
Estimated tax payments, which are payments against your tax rather than expenses.

The limit that applies

Half of the self employment tax is deducted on Schedule 1 line 15. The deduction reduces income tax only, not the self employment tax itself.

What to keep

Keep Schedule SE with the return. There is no receipt to keep, because the figure is computed from your net profit rather than paid to a vendor.

Related lookups

Sources

This page explains how Schedule C lines work. It is general information, not tax advice for your situation. If an expense is large or the answer turns on a fact about your business, confirm it with your tax preparer.

Looking for a different expense? The full Schedule C line lookup has every line from 8 to 27 with the expenses that belong on each, and Schedule C expense categories walks the whole form in order.

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