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17. DEDUCTIBLE PART 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)

 

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