SESKStuff Everyone Should Know
SESK: Stuff Everyone Should Know · sesk.info/biz-self-employment-tax-deduction

Can a self-employed person deduct part of their self-employment tax?

Yes, the employer-equivalent portion is deducted when figuring adjusted gross income.

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  1. No, it is never deductible
  2. Only if they have employees
  3. Yes, the employer-equivalent portion ✔

Why: The IRS lets you deduct the employer-equivalent portion of self-employment tax when figuring adjusted gross income. That works out to about half. It lowers income tax, not the self-employment tax itself.

Huh, didn't know that: Wage earners cannot deduct their Social Security and Medicare taxes; this break is only for the self-employed.

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References

Answer: Yes, the employer-equivalent portion. The IRS lets you deduct the employer-equivalent portion of self-employment tax when figuring adjusted gross income. That works out to about half. It lowers income tax, not the self-employment tax itself.

  1. IRS: Self-employment tax (Social Security and Medicare taxes) www.irs.gov/businesses/small-businesses-self-employed/self-employment-tax-social-security-and-medicare-taxes
    You can deduct the employer-equivalent portion of your self-employment tax in figuring your adjusted gross income.
    Checked 2026-10-11.

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