Self-Employment Tax (Schedule SE)

Formula and source

Net adjusted = net_se * 0.9235. SS tax = min(net_adjusted, ss_wage_base - w2_ss) * 0.124. Medicare = net_adjusted * 0.029. Additional Medicare = max(0, net_adjusted - threshold) * 0.009. SE tax = sum. Deductible half = (SS + Medicare) / 2.

Schedule SE (Form 1040). Social Security wage base from SSA annual wage-base announcement; Additional Medicare 0.9% threshold from IRC 3101(b)(2).

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Related tools

• Quarterly Estimated Tax
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