extensions and sep contributions

[JenMO]

Business owner has filed a 2009 extension. He did not contribute to his employee's SEP for 2009. Is that still an option before 10-15? and deductible on his 2009 Sch C? and still contribute to his if there is a profit?

[Gene V]

Business owner has filed a 2009 extension. He did not contribute to his employee's SEP for 2009. Is that still an option before 10-15? and deductible on his 2009 Sch C? and still contribute to his if there is a profit?

According to IRC 404(h)(1)(B), To take a deduction for contributions for a particular year, the contributions made for that year must be made by the due date (including extensions) of the employer's income tax return for that year.