The answer depends on the type of IRA contribution you are making. If you establish a SEP plan for your business and make contributions to SEP-IRA, those would be entered in the Business section as a self-employed retirement plan. Similarly, if you have a SIMPLE IRA plan and make contributions to the SIMPLE IRA, this is also a self-employed retirement plan. However, if your IRA contribution is a regular personal IRA contribution, it goes in the Personal section. No contribution goes in both sections.
