If you are referring to the self-employment tax which is Social Security and Medicare tax that you pay on Schedule C or self-employment income, it is calculated separately without regard to the standard deduction.
The self-employment income reported on Schedule C is included with your other income prior to subtracting the standard deduction. Then your income tax is calculated. After that, the income tax may be reduced by certain credits claimed on your return. Next, the self-employment tax is added to any remaining income tax (plus any other taxes imposed on your return that are less common). At that point, your income tax withholdings and estimated payments are applied to the total tax to determine whether you will receive a refund or have a balance due.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
