The Money Mustache Community

Learning, Sharing, and Teaching => Taxes => Topic started by: leevs11 on March 04, 2024, 02:44:10 PM

Title: Tax Return Question - Solo 401k
Post by: leevs11 on March 04, 2024, 02:44:10 PM
Ok this is a very specific tax return question related to using the H&R Block tax filing tool.

I have a solo 401k and need to report the contributions. I cannot find a place to enter this in the H&R Block software. Has anyone else had any luck with this?

I tried entering it under business expenses, but that seems to only calculate the amount that would be related to the employer contribution, not employee. Ex it's applying the 25% of profit calculation to the contribution.

Any help would be appreciated!
Title: Re: Tax Return Question - Solo 401k
Post by: seattlecyclone on March 04, 2024, 02:52:10 PM
I don't know your tax software. On the paper forms this amount goes on Schedule 1 (https://www.irs.gov/pub/irs-pdf/f1040s1.pdf), line 16, labeled "self-employed SEP, SIMPLE, and qualified plans." Maybe a search for that terminology would be helpful?
Title: Re: Tax Return Question - Solo 401k
Post by: leevs11 on March 04, 2024, 03:06:48 PM
I don't know your tax software. On the paper forms this amount goes on Schedule 1 (https://www.irs.gov/pub/irs-pdf/f1040s1.pdf), line 16, labeled "self-employed SEP, SIMPLE, and qualified plans." Maybe a search for that terminology would be helpful?

That's the strange thing, it's putting that amount there, but is calculating it as 25% of the profit, not the full contribution amount.
Title: Re: Tax Return Question - Solo 401k
Post by: terran on March 05, 2024, 02:38:48 AM
Sometimes they're referred to as Keogh plans in tax software, I don't really know why.
Title: Re: Tax Return Question - Solo 401k
Post by: bacchi on March 05, 2024, 08:43:12 AM
From the top, "Take me to," then "Adjustments," which is the main category after "Income," and then "Keogh, SIMPLE, and SEP Contributions."

Take me to --> Adjustments --> Keogh, SIMPLE, and SEP Contributions
Title: Re: Tax Return Question - Solo 401k
Post by: leejam86 on March 06, 2024, 11:26:06 AM
I am a CPA. There are two sides of a solo 401k, the employee portion and the employer portion. The employee portion must be run through your W-2 with the payroll provider you are using. This must be done during the tax year. The employer portion is the other side which can be 25% of your W-2 wages. This amount can be determined after the tax year.
Title: Re: Tax Return Question - Solo 401k
Post by: terran on March 06, 2024, 12:56:55 PM
I am a CPA. There are two sides of a solo 401k, the employee portion and the employer portion. The employee portion must be run through your W-2 with the payroll provider you are using. This must be done during the tax year. The employer portion is the other side which can be 25% of your W-2 wages. This amount can be determined after the tax year.

... if you're taxed as an s-corp, not a sole proprietor.
Title: Re: Tax Return Question - Solo 401k
Post by: leejam86 on March 06, 2024, 05:13:27 PM
I am a CPA. There are two sides of a solo 401k, the employee portion and the employer portion. The employee portion must be run through your W-2 with the payroll provider you are using. This must be done during the tax year. The employer portion is the other side which can be 25% of your W-2 wages. This amount can be determined after the tax year.

... if you're taxed as an s-corp, not a sole proprietor.

Correct, I am assuming he is asking as an S Corp since he is an employee since he mentioned employee contribution. He would not be an employee if taxed as Schedule C or Partnership so you would only be eligible for the employer contribution.
Title: Re: Tax Return Question - Solo 401k
Post by: terran on March 06, 2024, 08:01:15 PM
While you may be correct that elective contributions aren't technically employee contributions for a sole proprietor, they're frequently referred to as such, including in solo 401(k) plan literature. Either way, a sole proprietor is able to make both "employee"/elective deferrals and employer nonelective contributions.

Actually, looking into this further, even the IRS refers to these as employee deferrals (https://www.irs.gov/publications/p560#en_US_2022_publink100035144).

Quote
Elective deferral. An elective deferral is the contribution made by employees to a qualified retirement plan.
  • Non-owner employees: The employee salary reduction/elective deferral contributions must be elected/made by the end of the tax year and deposited into the employee’s plan account within 7 business days (safe harbor) and no later than 15 days.
  • Owner/employees: The employee deferrals must be elected by the end of the tax year and can then be made by the tax return filing deadline, including extensions.