17. ONE-HALF OF SELF-EMPLOYMENT TAX.
Enter the amount of self-employment tax that was deductible on line 27 of your federal 1040 in computing federal adjusted gross income.
Married Separate Filers: The deduction is allocated in the ratio of self-employment tax paid by each spouse to the total self-employment tax paid.
(Examples of how to prorate)
Go to Line 16
Go to Line 18