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Learning, Sharing, and Teaching => Taxes => Topic started by: TeeNixx on January 03, 2022, 09:18:26 PM

Title: Solo 401k employee contribution; IRS reporting
Post by: TeeNixx on January 03, 2022, 09:18:26 PM
As an owner/employee I did a lumpsum employee contribution to my solo 401k plan late in the tax year to drive down my AGI. Since it's an employee contribution it won't show on the W-2.
Vanguard will not send any contribution notice to me or IRS. How and where should I do the deduction of the contribution?
 
Title: Re: Solo 401k employee contribution; IRS reporting
Post by: seattlecyclone on January 03, 2022, 10:04:20 PM
That goes on Schedule 1.
Title: Re: Solo 401k employee contribution; IRS reporting
Post by: TeeNixx on February 12, 2022, 11:18:35 AM
I understand it would go on sch 1, @seattlecyclone
The problem is that Vanguard won't produce any document to prove my deposit. How to verify the contribution for the IRS?
Title: Re: Solo 401k employee contribution; IRS reporting
Post by: dandarc on February 12, 2022, 11:24:42 AM
Employee 401k deferrals show up in Box 12, code D on your W-2. So it does show up on your W-2. And then your W-2 Box 1 reflects the deduction - absent any other things, that box would be lower than the Medicare wages in Box 5 by the amount of the employee 401k contribution. That's assuming you're treating yourself like an employee and actually issuing a W-2 to yourself. This would be typical if you're being taxed as an S-Corp.

If you're taxed as a sole-proprietor, and not issuing a W-2 to yourself, then the entire SoloK contribution for the year - both employee and employer sides combined - is shown / deducted on Schedule 1.
Title: Re: Solo 401k employee contribution; IRS reporting
Post by: bacchi on February 12, 2022, 11:51:36 AM
It's not a tax document but the 401k 12/31 statement lists your contributions. For any prior year contributions (e.g., contributions made in 2022 for 2021 taxes), you'll need to wait until the 6/30 statement.
Title: Re: Solo 401k employee contribution; IRS reporting
Post by: seattlecyclone on February 12, 2022, 04:54:27 PM
I understand it would go on sch 1, @seattlecyclone
The problem is that Vanguard won't produce any document to prove my deposit. How to verify the contribution for the IRS?

If you're a sole proprietor you just put the contribution amount on Schedule 1 and you can show account statements to the IRS if they ask about it. That's it!
Title: Re: Solo 401k employee contribution; IRS reporting
Post by: TeeNixx on February 15, 2022, 10:22:14 AM
Thanks for the input. I'll make sure that I have the contribution statement on file.