Maxing out SEP contributions

If someone is self employed and files taxes as an S-corp, they pay themselves a salary of 34,000 per year and have passive income of 60,000 that will flow over onto their personal return, how much can they put into their SEP?



Contributions must be based on W-2 wages received from the S-corporation. So, if the salary of $34,000 is W-2 wages, the maximum contribution is 25% of $34,000

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