Simple IRA

Technical topics regarding tax preparation.
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Client is a sole proprietor and he uses a simple-IRA for his retirement contribution.

He made $10,000 contribution to his simple IRA in 2017 and he has just made another $5,000 contribution in March 2018 (for year 2017).

The $10,000 contribution made in 2017 was considered employee contribution.

And the $5,000 contribution that he has just made in March 2018 must be considered employer contribution since the latest possible date to make 2017 employee contribution is January 31 2018. Let's say his profit from the business in 2017 is $120,000. Since the maximum employer contribution is 3%, the maximum employer contribution is $3,600.

In this case, has he over-contributed $1,400 ($5,000 - $3,600) as employer contribution?
 

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