Recently an answer concerning the maximum allowable contribution to an IRA stated: “total contributions for both spouses cannot exceed your net earnings less 1/2 of SE taxes paid. “

I would like clarification about adjustments to the Schedule C net income that need to be included in the calculation. The one half self employment tax is in adjustments to income on the 1040. There are several other adjustments there that pertain to self employment. Is the self employment tax the only adjustment that needs to be factored into the calculation or is, for instance, the adjustment for self employed health insurance also needing to be part of the calculation.