SEP contributions

Client had 2019 SEP check lost. he then resent the contribution and it was coded by custodian for following tax year, since it was received months later. Hence his 2019 and 2020 have been aggregated which obviously shows an excess contribution for 2020. How does he show the IRS that there was a mistake and the custodian should have coded the contributions for separate years.



The SEP custodian does not assign the contribution year. That is done on client’s tax returns. The 5498 issued by the custodian simply reports the contribution amounts received in a given year, not the year they apply to.

Add new comment

Log in or register to post comments