SEP after extension is filed

I have always wondered....If we filed an extension so taxpayer has time to fund a SEP, should we wait until the taxpayer has actually funded the SEP before I file the tax return?

Don't have the cite, but you can file now and fund the SEP up until the due date. Been discussed a couple of times.

Thank you!

I have always maintained a policy that until the SEP is funded, the tax returns will not be filed. One year a return was filed with a SEP deduction, without the SEP being funded yet, then come October the client said he couldn't fund the SEP after all and I had to prepare an amended return.

Good point!!