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

 

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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."