SEP Contribution (prior tax year)

Business owner on extension makes a SEP-IRA contribution for the 2013 tax year on 10/19/2014.

Question(s)
What is the deadline to make a 2013 SEP contribution? I know its tax filing + extension (10/15/2014). Is 10/15 a hard date? Or do SEP contibutions follow prior year IRA contribution rules where postmark date governs?

Thank oou



Yes, the postmark date applies to all IRA contributions, so in this case the contribution must have been postmarked no later than 10/15.

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