My impression was that client should not file their tax return until the IRA, ROTH or SEP-IRA contribution has literally been deposited in the account. My client’s CPA insisted that our client could file but it was the responsibility of the client to fund his ROTH IRA by May 17th . Their CPA filed the tax return today and client is not scheduled to come into office until May 1st to open and fund the accounts. Does it matter if we are talking about a SEP IRA as well?

Please settle who is right?

Thanks