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IRA and SEP contributions

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    IRA and SEP contributions

    I have a client who was covered part of the year under a employers pension plan.
    She quit that job and began self-employed. Since she cannot contribute to her IRA for this year, can she open a SEP account, since she is a sole proprietor? If so, does the
    deduction come off the schedule C or just on line 28, since she is the owner of the business. Which will not help her lower her self-employment tax. Her profit from the schedule C was 30,000.00, she did make some estimated payments, but she would still like to lower her tax liability. If you have any suggestions, please forward, for the year 2006 we are thinking about incorporating, and letting the corporate absorb some of the tax liability.

    #2
    She can contribute to a SEP for 2005. The deduction goes on the front of the 1040 and is not a Sch deduction for herself.

    Does she have any employees?

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