ayer Spouse 1. Estimated income and profits subject to self-employment tax 1,572,867. 2. Multiply the amount on line 1 by .9235 1,452,543. 3. Muttiply the amount on line 2 by .029 42,124. 4. Social security tax maximum income 128,400. 5. Estimated wages subject to social security tax 6. Subtr