Taxable Year for Contribution

[Lori H]

In which year does the company report the contribution? The corporate tax year is a calendar year and the plan year is 10/1 through 9/30. For example, the 2005 py is 10/1/05 through 9/30/06. The corporation will pay the contribution before filing the corporate return (I assume by April 15, 2007). Would they include the contribution on the 2006 tax return? Thank you.

[Guest mjb]

The deduction is taken for the employer's tax year in which the plan yr ends which is 2006.