The 2000 & 2001 SEP-IRA max was 13% of my adjusted gross self-employment income. Then in 2002, it went up to 25%.decath I am not an accountant but according to the IRS, SEP-IRA contributions are limited to 20% for self-employed. Because your deduction amount and your net earning amount are each dependent on the other this adjustment presents a problem. To solve this problem, you must use a REDUCED contribution rate www.irs.govbuzman
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