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Level 2
posted Mar 12, 2023 11:08:14 AM

I'm a self-employed sole proprietor, calculating my allowable SEP IRA contribution for 2022. How much ca I really contribute?

I've never had a SEP IRA before. I read once place that I can contribute up to 25% of my modified adjusted gross income for 2022 to a SEP RIA. Another place, I read it's only 20%. I am not sure whether I can contribute 25% as my own employer, and another 20% as my own employee, or what. What percentage actually applies to me? Percentage of what? MAGI?

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1 Best answer
Expert Alumni
Mar 12, 2023 11:26:11 AM

You can contribute up to 25%.

 

When figuring the contribution for your own SEP-IRA, compensation is your net earnings from self-employment, less the following deductions:

  • one-half of your self-employment tax and
  • contributions to your own SEP-IRA.

See SEP Contribution Limits (including grandfathered SARSEPs)

4 Replies
Expert Alumni
Mar 12, 2023 11:26:11 AM

You can contribute up to 25%.

 

When figuring the contribution for your own SEP-IRA, compensation is your net earnings from self-employment, less the following deductions:

  • one-half of your self-employment tax and
  • contributions to your own SEP-IRA.

See SEP Contribution Limits (including grandfathered SARSEPs)

Level 15
Mar 12, 2023 11:29:44 AM

You contribute as an employer. That’s important to recognize because that means you have an employer requirement plan and can’t get a deduction if you contribute to a traditional IRA. TurboTax will calculate the maximum allowed SEP contribution for you. 

Level 2
Mar 12, 2023 11:39:38 AM

Thank you. I also have a traditional IRA. Is it true that if I have a traditional IRA, I can't contribute to a SEP IRA? Or what are the contribution and tax deduction restrictions in this case?

Level 15
Mar 12, 2023 12:06:46 PM

You can contribute to both but since you won’t get a deduction for your traditional IRA contribution you might want to consider a ROTH.  The contribution limit for SEP and IRA are independent of another so one doesn’t affect the other.