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Writer's pictureWhitney Nash, CPFA

Self-Directed Solo 401(k)s - The Business Deduction That Keeps on Giving

Updated: Apr 23, 2021

Business owners and people with 1099 income are always looking for deductions to help off-set their income tax liability. One of the best ways to accomplish this is by adopting and contributing to a retirement plan. Even though 2020 is about to come to a close, it’s not too late for eligible people with self-employment income to adopt a Self-Directed Solo 401(k) and reap the benefit of several deductions for 2020, and beyond!



The one-time set-up fee to adopt our Self-Directed Solo 401(k) plan is a business deduction that keeps on giving, just like Clark Griswold’s Jelly of the Month Club in the movie, National Lampoon’s Christmas Vacation. Even though the plan can be adopted for 2020 contributions up until the taxpayer’s tax filing deadline, plus extension, if it’s not adopted (and paid for) in 2020, the plan adoption fee is not a deduction for the 2020 tax year.


Here is how this one-time fee becomes the catalyst for on-going deductions:

Deductions for 2020:

- Plan set-up fee*

- Pre-tax salary deferral contribution

- Profit-sharing contribution


Deductions for 2021 and every year that the plan remains in effect moving forward:

- Annual plan maintenance fee*

- Pre-tax salary deferral contribution

- Profit-sharing contribution


And, of course, as a bonus, the investments held in the Solo 401(k) account enjoy the benefit of tax-deferral on the income and gain as well.




*Our Self-Directed Solo 401(k) fees can be found on our Get Started tab.



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