Self$-$employed taxpayers can deduct the employer portion of the self$-$employment tax they pay from AGI.

Self$-$employed taxpayers can deduct the employer portion of the self$-$employment tax they pay for AGI.

Self$-$employed taxpayers can deduct $100\%$ of the self$-$employment tax they pay from AGI.

Self$-$employed taxpayers can deduct $100\%$ of the self$-$employment tax they pay for AGI.