Retirement Plan Contribution Extension

A Partnership on extension until September 15th has a retirement plan accrual to make for 2012. The Partnership tax return is finished and ready to file. The partners want to wait until the end of August to make the actual contribution to the plan. Can we go ahead and e-file the Partnership tax return now and have them pay the accrued contribution a month from now, or would the contribution have to be made now. Thank you!



The due date for the contribution is the extended due date of the return. The contribution does not have to be made before the return is filed in order to be valid. Many file partnership returns in late April and make the retirement contribution in early September.

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