法律有史以來第一次通過的雇主存roth退休金, 幫我省了一萬刀的稅

Background:

LLC pass through 1099 income file Schedule C

Has solo 401k plan

Has LTRs

發現一個新的省稅的方法， 12月份2023 官方才明確下來具體操作方法。

Solo401k Overall limit on contributions $69,000 ($76,500 including catch-up contributions) for 2023.

現在法律有史以來第一次通過allow Roth solo 401k employer profit sharing contributions (aka nonelective) under SECURE 2.0 

https://www.mysolo401k.net/three-different-types-of-designated-roth-401k-contribution-types-only-two-apply-to-self-directed-solo-401k-plans/

舉例，2023年 Schedule C 淨收入10萬，今年沒有存其他退休金，Roth solo 401k employer profit sharing contribution $69，000; I will issue 1099 R with $ 69,000 income (this is not subject to FICA for my schedule C income) for 2024; 這樣省了一萬左右的FICA for 2023; 2024 年 I am eligible for REPs; will do cost seg to generate rental loss and planning to off set 200k active income for 2024. 

I know if for Employer pre tax profit sharing; I can only contribute $100,000* 20% as a sole propritor;  I understand in this case, the Roth solo 401k employer profit sharing contributions can be up to $ 69000, I am still waiting for fianal confirmation. 

 

所有跟帖： 

• by doing schedule c you pay double the ss -borisg- ♂ (0 bytes) () 03/22/2024 postreply 15:29:32

• this is a different business (1099 consulting services). -SleepMed- ♀ (0 bytes) () 03/22/2024 postreply 15:44:00

• SEP IRA 可以嗎？ -小小主- ♀ (0 bytes) () 03/23/2024 postreply 08:36:00