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Contribution exceeds 404 limit


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Posted

We have a client (s-corp) who contributed and deducted on their tax return approximately $6,000 more than the 404 limit allows them to do on their 401k ? In addition to filing form 5330 and paying the excise tax, do we have to amend their tax returns?

Posted

First, I agree 100% with Lou S.

I would say, however, when identifying a problem, you may want to look at ways to make it 'not a problem'. Deductibility of contributions are based largely on the timing of the deposits to the trust. So, if you made $6000 in contributions in 2014 for the 2013 plan year, then you could look to have that $6000 deposit considered a 2014 contribution since it was 'actually deposited' in 2014. Just a thought to apply when ascertaining whether or not a problem really exists.

Good Luck!

CPC, QPA, QKA, TGPC, ERPA

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