Source: https://www.irs.gov/pub/irs-prior/p560--2025.pdf#page=39
Pages 39-39, text extracted with pdftotext (poppler), reading order.

Deduction Worksheet for Self-Employed
Step 1

Step 2

Step 3
Step 4
Step 5
Step 6
Step 7
Step 8

Step 9

Enter your net profit from Schedule C (Form 1040), line 31; Schedule F (Form 1040), line 34;* or Schedule K-1 (Form 1065),* box 14,
code A.** For information on other income included in net profit from self-employment, see the Instructions for Schedule SE (Form
1040) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
* Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b.
** General partners should reduce this amount by the same additional expenses
subtracted from box 14, code A, to determine the amount on line 1a or line 2 of
Schedule SE (Form 1040).
Enter your deduction for self-employment tax from Schedule 1 (Form 1040), line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Net earnings from self-employment. Subtract step 2 from step 1

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Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed
Multiply step 3 by step 4

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Multiply $350,000 by your plan contribution rate (not the reduced rate) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Enter the smaller of step 5 or step 6
Contribution dollar limit
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$70,000

If you made any elective deferrals to your self-employed plan, go to step 9.
Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21.

Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan for the 2025 plan year.
Don't enter more than $23,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Step 10
Subtract step 9 from step 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Step 11
Subtract step 9 from step 3
Step 12
Enter one-half of step 11

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Step 13
Enter the smallest of step 7, step 10, or step 12

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Step 14
Subtract step 13 from step 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Step 15
Enter the smaller of step 9 or step 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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If you made catch-up contributions, go to step 16.
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Otherwise, skip steps 16 through 18 and go to step 19.
Step 16
Subtract step 15 from step 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Step 17
Enter your catch-up contributions (including designated Roth contributions), if any. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Step 18
Enter the smaller of step 16 or step 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Step 19
Add steps 13, 15, and 18

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Step 20
Enter the amount of designated Roth contributions included on steps 9 and 17

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Step 21
Subtract step 20 from step 19. This is your maximum deductible contribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Schedule 1 (Form 1040), line 16.

Publication 560 (2025)

Chapter 5

Table and Worksheets for the Self-Employed

39

