The fact that you don’t claim the exemption for a dependent child does not prevent you from using head of household status on your tax return. As long as you meet the other conditions for this status, including being single and paying more than half the upkeep of the home that is the main home for your child for more than half the year, you can qualify as head of household.
Tax paid by self-employed persons to finance Social Security coverage. In 2007, there are two rates. A 12.4% rate applies to a taxable earnings base of $95,700 or less and a 2.9% rate applies to all net earnings.