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    IRA Contribution

    * There was a deduction for a $3,700 retirement plan Simple IRA on my client's W-2.
    * Gross wages in box 1 was reduced by the amount of the same amount.
    * My client is not sure if the funds were ever forward to the retirement plan and wants to make a contribution to his personal IRA.

    Q1: Can my client make a $5,000 "deductible" IRA contribution? Seems like there is some double dipping 1) reduced gross wages 2) adjustment to income.
    backround: I am using CS Ultra Tax and I've input the W-2 information. I set it so the program will calculate the allowed and disallowed IRA contribution. It allows a $5,000 contribution.

    Q2: If the funds were not forwarded to the retirement plan, what needs to be done? Do we need to amend the payroll returns?
    background: this is a family operated C-Corp - no lawsuits please.

    As always, thank you in advance for your insight.
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