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SMB
A sole proprietor (SP) operates two (2) separate and distinct businesses. No employees in either enterprise (never has been - never will be).

For 2008, SP has a separate Schedule C for each "business" - one with a "Net Profit" the other with a "Net Loss".

SP has an SEP. Must the 2008 "Net Profit" and "Net Loss" be further "netted" for SEP contribution purposes, or can a contribution be made only by the business that had a "Net Profit"?

Thanks!
J Simmons
I think you have to further net for SEP purposes. Otherwise, a SP could artificially segregate its gross revenues into one schedule C and its expenses all into another Schedule C in order to artificially inflate SE income for SEP purposes.
Kevin C
Did they count income from both businesses in prior years when both had a net profit?
J Simmons
See Derrin Watson's answer to a similar question here
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