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What is the reason for only being able to deduct half of a sole proprietor's self-employment tax in calculating taxable income?

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What is the reason for only being able to deduct half of a sole proprietor's self-employment tax in calculating taxable income?
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The self-employment tax is actually Social Security. Half is deductible because if the sole proprieter worked for a large company, the company would be allowed a deduction on half his Social Security. The rule is an effort to be fair to the little guy.
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A half of the tax on the Form 1040 is deducted on line 27 in adjusting your income. However the whole tax is deducted as a payment on line 58.. . I hope this is useful.
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