Self employment taxes as an expense?

[Leti1]

I am self emplyed (1099-NEC). Can I write off my self emplyment taxes (paid to the IRS in April 2022) as an expense in my schedule C? If so, under what category?

To specify, I am not referring to estimated tax payments towards what I owe for 2022. Instead I am referring to the taxes  that were owed for the 2021 tax year (but that I paid in 2022 after filing my 2021 return - so technically an expense of 2022? Maybe?)

Thank you!

[MinhT1]

No.

You cannot deduct self-employment tax as an expense.