I see on schedule 1, line 27 the 50% of the self-employment tax. Where on the 1040 does this end up? it doesn't seem to get carried over anywhere.

[VolvoGirl · Accepted solution]

It's tricky.  Schedule 1 Line 22 gets added to 1040 line 6
Adjustments on Schedule 1 line 36 gets subtracted from 1040 line 6 and entered on line 7.

1040 instructions say...If you have adjustments to income, subtract the amount on Schedule 1, line 36, from the amount on Form 1040, line 6, and enter on Form 1040, line 7.

[jasinskida2]

Thank you!  I was totally missing that line 6-line 7 on the 1040 was line 27 on schedule 1 in my case!