Clients will have income of $400,000 married filing jointly.

No retirement plans for either client. Normally, they would be able to deduct IRA contributions. However, one spouse just signed up for SIMPLE IRA. He will only be eligible for 5 weeks in the SIMPLE IRA, so will not be able to utilize the the full contribution amount for the SIMPLE IRA (16K for example).

I am assuming there’s no pro rata calculation for IRA deductibility based on him only being eligible for 5 weeks in the SIMPLE IRA.

Could he potentially write a check to his SIMPLE IRA? I know it’s typically completed through payroll and shows up as a deduction from w2 wages, but I wanted to ask if this is even a possibility?