Question

How does austin's self-employment tax affect his tax return?

Answer 1

The self-employment tax is shown on Form 1040, Other Taxes section, and the deductible part is an adjustment on Form 1040, 
They also allow people who are considered themselves as self-employed to distingusih which of their daily purcahse that could be included as expenses for their business or not which would  determine the final amount of the deductible.