,820. nnua ize e - mp oymen Tax (Form 1040 and Form 1040NR filers only) 26 Net earnings from self-employment for the period (see instructions) 27 Prorated soc ial security tax limit 28 Enter actual wages for the period subject to social security tax or the 6.2% portion of the 7.65% railroad retirement (tier 1) tax. Exce