Canadian income US schedule C, Pension?

[SheilaD]

I hadn't run into this situation before and would appreciate any input. There is a client of an accountant friend of mine. He is a tennis pro who works in Canada for 5 months out of the year and otherwise resides in the US as a resident alien. The income from Canada is taxed on a Schedule C in the US (with a slight deduction for Canadian taxes). He wants to set up a US qualified plan on this income. So far I was OK with this scenario.

Does it make any difference that he contributes to the Canadian (federal type) plan based on this income? He does not deduct that contribution (can not do so) on the US return. My instinct is that he should be able to treat it like any other schedule C income and ignore the Canadian plan. Any thoughts?

I wonder if I can get tennis lessons out of this. ;-)