Definition of Non-Deductible contribution

[Cynchbeast]

We discovered that a client of ours mistakenly deducted about $90,000 less than the actual contributions for his DB back in 2007 (Total contributions = $490k and deduction was $400k).

Q: Is the $90,000 in contributions that was not deducted considered a "non-deductible" contribution for the purposes of 5500/5330 reporting even if it was within the deductible limit?

[Belgarath]

IMHO, no.

[ETA Consulting LLC]

Deductible is not the same a deducted. It is deductible regardless of whether or not you actually deduct it.

Good Luck!