Guía práctica del SEP-IRA para freelancers, autónomos y contratistas 1099 en 2026. Cómo funciona la aportación del 25% del empleador, el cálculo real de aproximadamente el 20% sobre el ingreso neto, la trampa de cubrir a los empleados, el plazo de financiación tardía y la comparación con el Solo 401(k) y el SIMPLE IRA.
A practical SEP-IRA guide for freelancers, sole proprietors, and 1099 contractors in 2026. How the 25% employer contribution works, the ~20% net self-employment math, the employee-coverage catch, late funding deadlines, and how it compares to a Solo 401(k) and SIMPLE IRA.
미국 프리랜서·자영업자·1099 계약자를 위한 SEP-IRA 실전 가이드. 25% 고용주 납입 규정, 순사업소득 기준 약 20% 계산 공식, 직원 동일비율 납입 함정, 세금신고 마감일까지 늦게 설정 가능한 유연성, 그리고 Solo 401(k)·SIMPLE IRA와의 비교를 정리했습니다.
Guia 2026 del Solo 401(k) para dueños de negocio autónomos en EEUU. Como funciona la doble aportacion de empleado y empleador, los limites y catch-ups actuales, la opcion Roth y mega-backdoor, la comparacion con SEP-IRA y SIMPLE, plazos, prestamos y el Formulario 5500-EZ.
A 2026 guide to the Solo 401(k) for self-employed business owners. How the dual employee-plus-employer contribution works, current limits and catch-ups, the Roth and mega-backdoor angle, how it compares to a SEP-IRA and SIMPLE, deadlines, loans, and Form 5500-EZ.
Beyond the basics: advanced tax reduction strategies for self-employed and freelancers in 2026. Retirement accounts, business structure, deductions, and timing strategies that can save thousands.