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Guest Jhagan
Posted

What is the maximum deductibe contribution for the sole proprietor for the 1996 PY?

- The lan is a nonintegrated profit sharing plan effective 1995

- Contribution made on behalf of employees for 1996 is $15,000.

- Self-employment tax is $10,821.

- Net revenue after all deductions except employees' plan contributions and the deduction for self-employment tax is $125,000.

The answer is $13,649. Need explanation. Thanks!

Posted

If you begin with $125,000, deduct 1/2 SE Tax of 5410, then deduct $15,000 for employee contribution, and you have 104,590 on which to make 15% contribution. Since comp is net of contribution, multiply 104590 * .15/1.15 = 13642. I am not sure where 13,649 come from, assuming the amounts you provided are correct.

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