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Posted

Hi,

Form 5500 is done on a cash basis. Profit share contribution isn't done until after year -end. Can client still claim the profit share deduction on his 2017 corporate return even though the Form 5500 won't show it until 2018?

Posted

ALL retirement plans are on the accrual basis regardless of the basis of the employer or the basis on which the 5500 is prepared.  We prepare all our 5500s on the accrual basis but many platforms do not because they do not want to collect anything other than what they get in hard fact (and accrual is a "concept" that is not a hard fact).  

So, in order to be able to deduct a contribution made after the end of the fiscal year, all you have to do is TAKE THE DEDUCTION on your tax return (so long as it is made within the accrual period for the business entity, including any extensions).

That's the rules.

Enjoy!

Lawrence C. Starr, FLMI, CLU, CEBS, CPC, ChFC, EA, ATA, QPFC
President
Qualified Plan Consultants, Inc.
46 Daggett Drive
West Springfield, MA 01089
413-736-2066
larrystarr@qpc-inc.com

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