en.wikipedia.org/wiki/Social_Security_Wage_Base

Your claim arises not from a calculation on how much social security tax can be claimed. It comes from misreading a worksheet calculating deductions from self employment tax. You’re seeing a “zero” entry on one line of that worksheet and claiming it means you don’t pay social security taxes. You don’t seem to realize that the deduction calculates how much social security tax you pay, and increases the deduction based on that amount.

When you reach $184,500 of income, you do not pay any additional social security tax. You don’t pay any social security tax on the additional income above $184,500. You do pay social security tax on the income up to and including $184,500.

If you follow the worksheet, it will only allow you to deduct the amount of social security tax you actually pay, which means you are not allowed to deduct any additional social security tax on income over $184,500.