Self Employment Tax Deduction

[Imbcmd]

I have W2 and sole proprietorship income.  When I deduct half the sole proprietor self employment tax, is this deducted like an expense from the sole proprietor gross income, or is it a deduction from personal income for example if I itemize my expenses and do not take the standard deduction. 

[DoninGA]

Self-Employment Taxes are calculated by the TurboTax software using Schedule SE.  One-half of the SE taxes reported on Schedule SE Line 13 flow to Schedule 1 Line 15.  The amount from Schedule 1 Line 26 flows to Form 1040 Line 10 as an Adjustment to Income.

The one-half of SE taxes is not an itemized deduction on Schedule A nor an expense reported on Schedule C.  It is an Adjustment to Income which reduces the Adjusted Gross Income on your tax return, Form 1040.

[Imbcmd]

Thank you so much!!!

[Mike9241]

this is an automatic calculation by Turbotax so do not make a manual entry.