For solo 401k matching contribution on a Schedule C cash basis taxpayer, which year is the employer match to be deducted? Year paid or year attributed?
Schedule C cash basis taxpayer contributing to a solo 401K plan. Employer "matching" 20% paid in the following year. In which year does the deduction fall--year of employee contribution or year actually paid? (I.e., 2017 employee contribution, employer contribution to be paid in 2018...can it be deducted in 2017 tax year even though not yet paid?
