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If you are self-employed, unincorporated, and have only one retirement plan, the IRS requires you to use the following rate table or rate and deduction worksheets to figure your deduction for contributions you made for yourself to a SEP-IRA or qualified plan. The table and worksheets provided here are reproduced from IRS Publication 590, Individual Retirement Arrangements (IRAs).
The file is in Adobe Portable Document Format (.pdf), and you will need the free Acrobat Reader to view and print the files.
Limits on Contributions