I too, have a regular job and have done moonlight contract programming on the side (1099 self employment) for the past 5 years when I can get it (nothing so far this year do to the IT/Telecom recession).In the past 3 years, I maxed out my 401k from my regular job, contributed the max to 2 Roth IRA's (1 for me and 1 for my wife) and contributed the max allowed to a SEP-IRA.The 2000 & 2001 SEP-IRA max was 13% of my adjusted gross self-employment income. Then in 2002, it went up to 25%.decath
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