No, your self employment taxes are not deductible as a business expense. You do however, get a deduction for 1/2 of your self-employment taxes in the year that you file the return. So for this year, if you are self-employed and have $5,000 in SE taxes due you would get a deduction of $2,500.
You can see this on line 23 of your 1040 or on your Schedule 2 which you can view by clicking the following:
- Tax Tools
- Tools
- View Tax Summary
- Preview My 1040
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