Deductions & credits

Thank you, again!

 

I do see that IRS publications, IRS form instructions, and a Treasury bulletin put Employer contributions to a traditional 401(k) for an owner-employee on Schedule 1, but put Employer contributions for other employees on Schedule C Line 19.  I guess I should just go with that.

 

Still, in the tax code itself, I cannot find the underlying verbiage that makes that distinction.  If you happen to know which part of the tax code says that I cannot do as my second post suggests -- that is, I subtract the traditional 401(k) Employer contribution for an owner-employee as would be done for other employees ... before computing SE tax and half of it -- I'd be grateful for that too!  Maybe some way of interpreting 401(c)(1,2,3), 404(a)(8), or 62(a)(6)?