In which year does the company report the contribution? The corporate tax year is a calendar year and the plan year is 10/1 through 9/30. For example, the 2005 py is 10/1/05 through 9/30/06. The corporation will pay the contribution before filing the corporate return (I assume by April 15, 2007). Would they include the contribution on the 2006 tax return? Thank you.

The deduction is taken for the employer's tax year in which the plan yr ends which is 2006.