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I have a question to which I think I know the answer, but I'm looking for some confirmation. Question: Is it too late to make a SEP contribution for 2002? The answer that I think is correct is that it is too late now (even though the extension applies to the return for tax year 2002). Is that correct?

No, it's not to late. It's due by the date the return will be filed as long as that complies with a valid extension. So be aware that you must make the SEP contribution before you file.
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