The catch-up contribution cannot be applied twice. The $1,000 is the maximum catch-up contribution for the entire 12 months. She cannot have a catch-up contribution of $1,000 for January - November and again separately for December. In your January - November calculation, the catch-up contribution is already considered.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
