From the IRS Website: If you are a sole proprietor or partner, however, you would deduct your own salary reduction contributions and your own matching or nonelective contributions on Form 1040, line 28.
And: Where do I report the contributions I make for myself to my SIMPLE IRA?
Report both your salary reduction contributions and employer contributions (non-elective or matching) for yourself on line 28 of Form 1040.
This is different from reporting employer contributions (non-elective or matching) for your common-law employees, which you would do as a business expense on your Schedule C.
