@tswengros - first question - was he a W-2 employee or 1099 self-employed. if W-2, that $200 can't be deducted.
Also, be aware there will be 15.3% self-employment tax if he was a 1099 self employed individual - that is really the social security and medicare taxes that w-2 employees and their employers pay. it is NOT "income tax".
But otherwise, he can contribute up to what he earned.
