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the latest and greatest figures based on today's CPI release this is a revised spreadsheet. added 2 new columns which might never be used. 1. indexed limit for minimum distribution which was planned last year but never passed 2. indexed limit for catch up at age 60 which was part of the secure act if that ever gets passed of course, the year I have it indexed to might have to get adjusted someday indexed limits and soc sec.xlsx

In 2001, Congress recognized that an employer’s contribution to a retirement plan for a household employee is non-deductible if the contribution is not made for a trade or business. See Internal Revenue Code of 1986 (26 U.S.C.) § 4972(c)(6)(B). https://www.govinfo.gov/content/pkg/USCODE-2017-title26/html/USCODE-2017-title26-subtitleD-chap43-sec4972.htm IRC § 414(c) refers to “employees of trades or businesses (whether or not incorporated) which are under common control[.]” If the household employees do no work for a trade or business, there might be no second business to be treated as under common control with the LLC business.

I guess I am confused. If this was in 2018 and the person has filed their taxes haven't they gotten credit for the withheld amount already? Why fix it if that is true? It seems too late to roll the Roth money to a Roth IRA it seems. That would seem like why a person would be upset they had taxes withheld and couldn't roll it to a Roth IRA. If this payment happened in 2019 are you saying the 1099-R was issued already and needs to be fixed? if not, just show the actual withholding. I am unclear what the problem is.