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Personal Investments • How Does IRS Know of Sole Proprietor Non-Deductible Solo 401(k) Overcontributions?

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Never really looked at this kind of reporting, but why wouldn't it be reported on Form 5500-EZ?
That's a great point. Maybe that's actually the answer. 5500-EZ isn't filed until you either have $250,000 in the Solo 401(k) or close the account. But maybe that's the logic is the IRS will make sure everything was done properly at that point in the process and not earlier. Thank you!
5500-EZ only shows the total contributions from participants (and employers); it's not broken down by each employee or by roth/trad/post-tax. If there's only 1 participant then it's kind of a check, but it's not going to be perfect.

I thought this kind of thing is only caught when you get audited or similar. There are a lot of things with solo 401ks that the IRS doesn't check for you; you could create 10 plans for the same company flagrantly against the rules and they would have no way to know. There's not as much hand-holding or error-checking like with other account types, which I assumed is one of the reasons the penalties for violations are so harsh.

Statistics: Posted by numberman — Sat Sep 07, 2024 5:17 pm — Replies 11 — Views 274



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