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Personal Finance (Not Investing) • SEP IRA contribution limits, negative Schedule C Net Profit (line 31)

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Hello, I am helping my mother manage her SEP IRA. I unsure about contribution limits and am hoping someone here could offer me some guidance.

She is a real estate agent in NY (I believe she is considered self-employed). She has a SEP IRA and the company she works for withholds a percentage from her earnings and contributes to her SEP IRA. From what I can find online, the contribution limit for an employer contributing to an employee's SEP IRA is the lesser of $66,000 and 25% of the employee's compensation. For people who are self employed, their SEP IRA contribution limit is 20% of their net earnings from self employment, which is Line 31 on Schedule C. If my mother is indeed considered self employed (I am 80% sure about this), then the 20% limit would apply to her. However, she files married filing jointly with my father and their Line 31 on Schedule C is negative. Does this mean that she cannot contribute to her SEP IRA? Am I understanding all of this correctly? Much thanks to anyone who can help.

IRS info about SEP IRA contribution limits:
https://www.irs.gov/publications/p560#e ... nk10008836

Statistics: Posted by sProgame — Fri Aug 09, 2024 5:43 pm — Replies 2 — Views 168



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