Self-employment tax
Self-employment tax is the US federal tax covering Social Security and Medicare contributions for people who work for themselves, paid in addition to income tax on business profit.
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For an employee these contributions are split between worker and employer. A self-employed carrier pays both halves, which is why the rate surprises owners in their first year.
It is assessed on net business profit, so every legitimate deduction that is properly recorded reduces it. Deductions that exist but were never documented do not.
This is general information, not tax advice. A qualified professional should confirm how it applies to your business structure.