Contribution deductions - fiscal corp. year, calendar plan year

[Guest cpoling]

9/30 corp y/e, 12/31 plan y/e. In preparing the 9/30/05 corp return, you use compensation for the fiscal year end. For the Plan, you use compensation for the plan year. So, would you deduct the 12/31/05 ER contribution on the 9/30/05 tax return? If yes, do you extend the tax return due date each year? Or, due you end up pre-funding the ER contribution?

[Guest gdburns]

Maybe I am just not understanding.

Why would you think that you could deduct a contribution for 12/31/05 on the books for a period that was already closed 9/30/05? Or did you have a typo with 04, 05 and 06?

What does extending the filing date of a tax return have to do with what is recorded on the books of accounts?

There is no need to pre-fund anything. You take a deduction when the expense is incurred.