Thanks - that helps my understanding of the self-employment tax a great deal. One more try - In that 2014 tax form, I listed $1409 in expenses on a Schedule C (license, travel, meals, other). What if, in an amended form, I omitted enough of the expenses to increase my income to the point that I could fully deduct my wife's $6,500 IRA contribution and avoid her excess contribution of $579? (She could only deduct $5921.) I acknowledge it's a round about way of avoiding the correction of this outstanding excess contribution...but is it a legitimate approach?
