Change to 2021 Publication 560, Chapter 6 References on Pages 7, 15, and 22

 

알림: 역사 콘텐츠


본 문서는 기록 자료 또는 역사 자료로서 현행 법이나 정책, 절차>를 반영하고 있지 않을 수 있습니다.

In the 2021 Pub 560, on page 7, under" Deduction Limit for Self-Employed Individuals", second paragraph, the last 2 sentences are rewritten as follows.

"To do this, use the Rate Table for Self-Employed or the Rate Worksheet for Self-Employed, whichever is appropriate for your plan's contribution rate, in chapter 5. Then, figure your maximum deduction by using the Deduction Worksheet for Self-Employed in chapter 5."

In the 2021 Pub 560, on page 15, under "Deduction Limit for Self-Employed Individuals", second paragraph, the last two sentences are rewritten as follows.

"To do this, use either the Rate Table for Self-Employed or the Rate Worksheet for Self-Employed in chapter 5. Then, figure your maximum deduction by using the Deduction Worksheet for Self-Employed in chapter 5."

In the 2021 Pub 560, on page 22, under "Table and Worksheets for the Self-Employed", under the Caution, the first sentence is rewritten as follows.

"The table and the worksheets in chapter 5 apply only to self-employed individuals who have only one defined contribution plan, such as a profit-sharing plan."