Rental Income from an LLC I own

I own apartments via an LLC in Massachusetts

It is a full fledged business that I manage/operate

Can I make a self directed IRA contribution to my SEP ACCOUNT ??

Joel D’Errico



No. First, the SEP account would need to be held by a self directed IRA custodian. Second, the property would already need to be in a self directed IRA since you cannot make an IRA contribution with anything but cash. You can purchase a rental property with self directed IRA funds and then the IRA owns it and you could transfer it to another IRA with a self directed custodian, but you cannot transfer a property you already own into a self directed IRA as a contribution. 

My SEP  is with Schwabb       are you saying  the SEP/Retirement Acct  has to own the Real Estate that recieves the rental income ?  if So  no withdrawals  can be made  till retirement.I don’t want my SEP IRA  to own the property.  I want to make an annual SEP/IRAcontribution  from  the RENTS     YES  NO? 

No, the retirement account does not need to own the properties, but an IRA CAN own the properties if done right. As for making SEP IRA contribution from the rents, you cannot because the IRS treats rents are passive income and not net earnings from self employment whether you own the properties directly or through an LLC. You also cannot pay yourself a managment salary on a W-2 from the LLC to use the W-2 income for a SEP IRA contribution.

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