commodity wages

Can a farm worker earning commodity wages use those wages to contribute to an IRA? Also, can a farm employer contribute to a Simple IRA for a wage earner with commodity wages on his W-2?



Box 1 less Box 11 of a W-2 is taxable compensation for IRA contribution purposes. That said, unless there is other cash wage income to fund a salary reduction employer contribution, making the contribution from commodity payments may be problematic. Question should be directed to an accountant who specializes in these arrangements and has dealt with the IRS.

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