I am an employer who has a SEP-IRA, I wants to contribute to my SEP IRA for year 2017 on my filing date on October 15, 2018. I have one employee, and my understanding is the I can contribute to the SEP IRA for 2017 on October 15, 2018 when I file my tax return. My question is, can I deduct my contribution to my employee's SEP IRA for my 2017 tax return as my business expense although I am going to contribute on the employees account on October 15, 2018?