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Full Version: Self employed's Maximum Deduction
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chris4013
In calculating the S/E maximum allocation do I still reduce comp by the S/E's 401k contributions?

A better way to ask: Can I contribute 25% of my SE Income + the 402g limit?
and Will the SE's 401(k) contributions reduce the basis in which the 25% threshold is calculated?
Archimage
No, you would not calculate the max by deducting deferrals. You can contribute 25% of your SE income plus deferrals. However, to calculate the 25% deduction, there are adjustments made due to self employment taxes. Your true contribution will be right at 20%. You can defer an additional 12,000 for 2003.
chris4013
When I calculate my compensation for a contribution, don't I reduce the compensation by deferrals?
Archimage
No, you do not. Before EGTRRA you would have. This is a deduction to arrive at adjusted gross income. It is not used anywhere on the schedule c.
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