no FICA tax for sole proprietor

[cpc0506]

Hello.  I am working through the calculation of earned income for a sole proprietor for 2016.  He is 70.5 years old in 2016.  And the amount on his 2016 Schedule C line 31 is $13,870.  The accountant has reflected his deductible Self Employment tax on line 27 of his Form 1040 an amount that equals just Medicare tax of 1.45% and no FICA deduction.  So our calculation of his allowable contribution is different than the accountant's number. 

Can anyone tell me if there is an amount of income earned that is not subject to FICA due to age?

[K2retire]

Is it possible that the individual had other W-2 income that reached the FICA limit for the year?

[cpc0506]

That is exactly it. He works for another company and his 1040 line 7 - wages, etc. exceeds 118,5000.

Thanks.