Partnership deposit deadline

[B21]

I have a client which is a partnership that sponsors a calendar year 401k plan. They are taking a 2012 profit sharing deduction which includes allocations on behalf of the partners & their employees. Since the partners' profit sharing contributions are deducted on their individual 1040s, do they have until 10/15/13 to deposit their contributions & 9/15/13 (the partnership return due date) to deposit the profit sharing contributions on behalf of their employees? Assuming the partnership's & individual partner's 2012 returns are on extension.

[ETA Consulting LLC]

Would argue 9/15 for both since it 'the tax filing deadline (including extensions)'.

Good Luck!

[PensionPro]

Per EOB, "the employer for IRC §404 purposes is the partnership, not the individual partner, so an extension on the individual partner's federal tax return has no effect on the deadline for making deductible contributions for the taxable year of the partnership, even for contributions made on the partner's behalf."

However, there is no citation provided and 404(a)(6) makes reference to "taxpayer" not "employer." Hmmm ...

Edited to Add: Rev. Ruling 81-114 makes reference to "the time prescribed for filing the employer’s income tax return" so the intent was to align the deadline to the deadline for filing the employer's tax return.