Applies Schedule SE rules: 92.35% factor, Social Security 12.4% up to the 2025 wage base, Medicare 2.9% on all SE earnings, plus the 0.9% Additional Medicare tax by filing status. Shows your half-SE deduction.
Inputs
Schedule C/F/K-1 profit before SE tax. We’ll multiply by 92.35% per Schedule SE.
Use Box 3 + Box 7 of all W-2s. Used to fill the $176,100 Social Security cap.
Use Box 5 of all W-2s. If empty, we’ll assume it equals Box 3.
Summary
Self-employment tax (SS + Medicare)
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Additional Medicare tax (0.9%)
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Total (SE tax + Additional Medicare)
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Optional ad slot
Details
Component
Base
Rate
Tax
The half-SE tax deduction equals 50% of the SE tax (not including the 0.9% Additional Medicare tax).
Notes
We apply the Schedule SE 92.35% factor to net profit before computing Social Security and Medicare. We coordinate the Social Security portion with your W-2 Social Security wages to honor the 2025 taxable maximum ($176,100).
Additional Medicare tax (0.9%) is a separate income tax on earned income over a filing-status threshold. It is not part of SE tax and not included in the half-SE deduction.