IRA contribution

[Eug]

For a single member LLC in order to expense the company owner IRA contribution on schedule C does it have to be contributed from a company name / FIN?

Can sole-proprietor who contributed to IRA from his name / SSN expense it on his schedule C or it can be only deducted as an adjustment to income? 

[dkh]

A SMLLC member's IRA contributions are not Sched C deductions

A Sole proprietor's IRA  contributions are not Sched C deductions

[Eug]

then what kind of expense is "Pension plans" contributions listed on schedule C is for?

[dkh]

Have you looked at the IRS instructions for this?    

That would be for the employees.