Question 3 of 6. The IRS Rate Table for Self-Employed individuals makes the adjustment for: Both the retirement contributions made to the business owner's own account, and one-half of the self-employment tax reported on their tax retum One-half of the self-employment tax reported on their tax retur, Any retirement contributions made to the business owner's own account. Any health insurance premiums paid by the business owner and claimed as an adjustment on the tax return