Thursday, March 7, 2013

LLC Income for Solo 401k Qualification | Earned Income Solo 401k




QUESTION: I am setting up a one manager LLC in CA with my wife as 1% owner.  I plan to invest in real estate through tax liens and deeds.  I was not planning on paying myself any salary, just taking the net income each year.  Can I set up a Solo 401k?

ANSWER:  Keep in mind that in order to open a solo 401k you must be self-employed, whether part-time or full-time; therefore, earned income is necessary.

No every member of a LLC may have earned income. For example, a LLC member who does not provide services to the LLC is merely an investor; therefore, he or she would not qualify for a solo 401k.

What’s more, a LLC member’s income from the LLC may not be earned income (for example, investment income that is passed through the LLC to the members).  In short, to qualify as earned income the LLC member must be performing services that help produce earned income.

Thanks,

D. T.  in CA

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