SEP Cont after 3/15 deadline?

We filed client's S corp return back in February (so no extension).

She saw the large balance due today on her individual and is now wanting to make a SEP contribution based on wages at the S corp as I had suggested during prep of S corp. She didn't want to make the contribution back in February but now wants to make it after seeing the balance due.

I understand the SEP funding deadline is 3/15/23 for the 2022 tax year if no extension was filed for the S corp. There is no way around this that I'm unaware of. No extension of return, no extension of contribution deadline, is that right?

(If there is any way to do it I would amend the S corp...)

Right. We always extend all our of tax returns in January, mainly because that's easier than figuring out who needs an extension at the height of tax season - but it also helps with this sort of problem.

Maybe the client could qualify to deduct a traditional IRA contribution?

Deadline is the due date of the employer tax return, including extensions.

If an extension wasn't filed, the 3/15 deadline has passed.

Pretty much everyone I talk to extends all 1065s and 1120-S regardless of whether or not we file by 3/15. There are numerous benefits.

Deadline is the due date of the employer tax return, including extensions.

If an extension wasn't filed, the 3/15 deadline has passed.

Pretty much everyone I talk to extends all 1065s and 1120-S regardless of whether or not we file by 3/15. There are numerous benefits.

I always extend partnerships but not S corps. This mind change my reasoning...