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SEP-IRA contribution deadline

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    SEP-IRA contribution deadline

    A C-corp ran on a fiscal year between July 1st to June 30th.

    Their 2007 tax return (fiscal year 7/1/2007 to 6/30/2008) was due on 9/15/2008. With the extension, the due date became 3/15/2009.

    (1) The C-corp could still make 2007 SEP-IRA contribution for it's employees before 3/15/2009 (the deadline of their tax return with extension). Is it correct?

    (2) If the C-corp has been converted to an S-corp before 3/15/2009, can the S-corp make the year 2007 contribution for the employees?

    Thank you.
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