Publication 560
Publication 560
A form published by the IRS explaining tax issues related to small business retirement plans. For example, it discusses SEP IRAs and SIMPLE 401(k)s.
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To resolve the potential complexity of this computation, IRS Publication 560 specifies the following steps in determining the Keogh deduction:
IRS Publication 560, Self-Employed Retirement Plans, covers Keogh plans in detail.
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