Deduct self-employment tax

I am a sole proprietor age 71 drawing social security and have operated my business for 20 years. Each year I pay self-employment tax. Can I include last year tax paid as a business expense? Where?


Deductions & credits

When you pay the self-employment tax each year, you are given a deduction already for half of it on the tax return for the same year.

In 2017 it was on line 27 of the Form 1040.

for 2018 it is on line 27 of the Sch 1 to the 1040.

So it is already being deducted.

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