Anyone get this issue, where the accountant is throwing the 2014 staff contributions on line 19 of the 2015 Schedule C before sending it our way to finish the pension calculations? (Amounts deposited in 2015 but FOR 2014.) I didn't think it was a legitimate option, but would be willing to hear comments on it.
I've typically grossed the net earnings back up by that prior-year number and started from there, providing them with the contributions for 2015 as what really should go on line 19.
But if there is indeed flexibility on that, then I suppose it's okay. (Although I'd be more likely to frown if he tries to deduct the 2014 employee amounts with his 2015 owner amounts on his 2015 return.)
Thanks.
-bri