openaccountants コミュニティus-self-employed-retirement
Tier 2 content skill for computing the self-employed retirement contribution deduction for US sole proprietors and single-member LLCs disregarded for federal tax purposes. Covers tax year 2025 SEP-IRA, Solo 401(k), SIMPLE IRA, and traditional/Roth IRA options with SECURE 2.0 super catch-up provisions. Handles the net SE earnings calculation, the 92.35% adjustment, the employer contribution formula (20% effective rate for sole props), employee deferral limits ($23,500), catch-up and super catch-u
- 1時間の導入数
- 1
- GitHub Stars
- 437
- 更新日
- 10月14日