A sole prop farmer wishes to establish a DB plan. His income is schedule F income. I've never even seen a schedule F. The farmer's accountant wants a specific code citation in reference to fica and db contributions for determining when the fica amount is segregated. My response was that fica is segregated from earned income first, then the sole prop farmer makes a db contribution from that taxed amount.

Would someone please steer me in the right direction re the appropriate citation for segregating fica and schedule F?

http://www.irs.gov/pub/irs-pdf/f1040sf.pdf
Could it be here?

To my knowledge, the calculation is the same as in dealing with a Schedule C.

Thanks for the help folks I appreciate it. Now I have to go home and be sick b/c the flu is back in WI.