His contribution is limited to his workplace because he is an employee (not self-employed). He could contribute up to 20,500. but it has to be as a part of payroll deductions IF HE IS NOT SELF_EMPLOYED. It's his fault that he did not contribute the max thru his workplace, not yours, and certainly not changeable at this time. If you don't understand this basic fact, then you probably, and I'm serious, should not be preparing tax returns for others.
If an answer solves your issue, click on the "Mark as Best Answer" button! Makes it easier for people to find answers to similar questions that have already been posted.
