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Self employed's Maximum Deduction


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Guest chris4013
Posted

In calculating the S/E maximum allocation do I still reduce comp by the S/E's 401k contributions?

A better way to ask: Can I contribute 25% of my SE Income + the 402g limit?

and Will the SE's 401(k) contributions reduce the basis in which the 25% threshold is calculated?

Posted

No, you would not calculate the max by deducting deferrals. You can contribute 25% of your SE income plus deferrals. However, to calculate the 25% deduction, there are adjustments made due to self employment taxes. Your true contribution will be right at 20%. You can defer an additional 12,000 for 2003.

  • 2 weeks later...
Guest chris4013
Posted

When I calculate my compensation for a contribution, don't I reduce the compensation by deferrals?

Posted

No, you do not. Before EGTRRA you would have. This is a deduction to arrive at adjusted gross income. It is not used anywhere on the schedule c.

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