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1040nr ez online Publication 584-B - Introductory Material Table of Contents What's New Introduction What's New The IRS has created a page on IRS. 1040nr ez online gov for information about Publication 584-B, at www. 1040nr ez online irs. 1040nr ez online gov/pub584b. 1040nr ez online Information about any future developments affecting Publication 584-B (such as legislation enacted after we released it) will be posted on that page. 1040nr ez online Introduction This workbook is designed to help you figure your loss on business and income-producing property in the event of a disaster, casualty, or theft. 1040nr ez online It contains schedules to help you figure the loss to your office furniture and fixtures, information systems, motor vehicles, office supplies, buildings, and equipment. 1040nr ez online These schedules, however, are for your information only. 1040nr ez online You must complete Form 4684, Casualties and Thefts, to report your loss. 1040nr ez online Prev  Up  Next   Home   More Online Publications

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1040nr ez online 2. 1040nr ez online   Simplified Employee Pensions (SEPs) Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Setting Up a SEPWhen not to use Form 5305-SEP. 1040nr ez online How Much Can I Contribute?Contribution Limits Deducting ContributionsDeduction Limit for Contributions for Participants Deduction Limit for Self-Employed Individuals Carryover of Excess SEP Contributions When To Deduct Contributions Where To Deduct Contributions Salary Reduction Simplified Employee Pensions (SARSEPs)SARSEP ADP test. 1040nr ez online Deferral percentage. 1040nr ez online Employee compensation. 1040nr ez online Compensation of self-employed individuals. 1040nr ez online Choice not to treat deferrals as compensation. 1040nr ez online Limit on Elective Deferrals Tax Treatment of Deferrals Distributions (Withdrawals) Additional TaxesEffects on employee. 1040nr ez online Reporting and Disclosure Requirements Topics - This chapter discusses: Setting up a SEP How much can I contribute Deducting contributions Salary reduction simplified employee pensions (SARSEPs) Distributions (withdrawals) Additional taxes Reporting and disclosure requirements Useful Items - You may want to see: Publication 590 Individual Retirement Arrangements (IRAs) 3998 Choosing A Retirement Solution for Your Small Business 4285 SEP Checklist 4286 SARSEP Checklist 4333 SEP Retirement Plans for Small Businesses 4336 SARSEP for Small Businesses 4407 SARSEP—Key Issues and Assistance Forms (and Instructions) W-2 Wage and Tax Statement 1040 U. 1040nr ez online S. 1040nr ez online Individual Income Tax Return 5305-SEP Simplified Employee Pension—Individual Retirement Accounts Contribution Agreement 5305A-SEP Salary Reduction Simplified Employee Pension—Individual Retirement Accounts Contribution Agreement 8880 Credit for Qualified Retirement Savings Contributions 8881 Credit for Small Employer Pension Plan Startup Costs A SEP is a written plan that allows you to make contributions toward your own retirement and your employees' retirement without getting involved in a more complex qualified plan. 1040nr ez online Under a SEP, you make contributions to a traditional individual retirement arrangement (called a SEP-IRA) set up by or for each eligible employee. 1040nr ez online A SEP-IRA is owned and controlled by the employee, and you make contributions to the financial institution where the SEP-IRA is maintained. 1040nr ez online SEP-IRAs are set up for, at a minimum, each eligible employee (defined below). 1040nr ez online A SEP-IRA may have to be set up for a leased employee (defined in chapter 1), but does not need to be set up for excludable employees (defined later). 1040nr ez online Eligible employee. 1040nr ez online   An eligible employee is an individual who meets all the following requirements. 1040nr ez online Has reached age 21. 1040nr ez online Has worked for you in at least 3 of the last 5 years. 1040nr ez online Has received at least $550 in compensation from you in 2013. 1040nr ez online This amount remains the same in 2014. 1040nr ez online    You can use less restrictive participation requirements than those listed, but not more restrictive ones. 1040nr ez online Excludable employees. 1040nr ez online   The following employees can be excluded from coverage under a SEP. 1040nr ez online Employees covered by a union agreement and whose retirement benefits were bargained for in good faith by the employees' union and you. 1040nr ez online Nonresident alien employees who have received no U. 1040nr ez online S. 1040nr ez online source wages, salaries, or other personal services compensation from you. 1040nr ez online For more information about nonresident aliens, see Publication 519, U. 1040nr ez online S. 1040nr ez online Tax Guide for Aliens. 1040nr ez online Setting Up a SEP There are three basic steps in setting up a SEP. 1040nr ez online You must execute a formal written agreement to provide benefits to all eligible employees. 1040nr ez online You must give each eligible employee certain information about the SEP. 1040nr ez online A SEP-IRA must be set up by or for each eligible employee. 1040nr ez online Many financial institutions will help you set up a SEP. 1040nr ez online Formal written agreement. 1040nr ez online   You must execute a formal written agreement to provide benefits to all eligible employees under a SEP. 1040nr ez online You can satisfy the written agreement requirement by adopting an IRS model SEP using Form 5305-SEP. 1040nr ez online However, see When not to use Form 5305-SEP, below. 1040nr ez online   If you adopt an IRS model SEP using Form 5305-SEP, no prior IRS approval or determination letter is required. 1040nr ez online Keep the original form. 1040nr ez online Do not file it with the IRS. 1040nr ez online Also, using Form 5305-SEP will usually relieve you from filing annual retirement plan information returns with the IRS and the Department of Labor. 1040nr ez online See the Form 5305-SEP instructions for details. 1040nr ez online If you choose not to use Form 5305-SEP, you should seek professional advice in adopting a SEP. 1040nr ez online When not to use Form 5305-SEP. 1040nr ez online   You cannot use Form 5305-SEP if any of the following apply. 1040nr ez online You currently maintain any other qualified retirement plan other than another SEP. 1040nr ez online You have any eligible employees for whom IRAs have not been set up. 1040nr ez online You use the services of leased employees, who are not your common-law employees (as described in chapter 1). 1040nr ez online You are a member of any of the following unless all eligible employees of all the members of these groups, trades, or businesses participate under the SEP. 1040nr ez online An affiliated service group described in section 414(m). 1040nr ez online A controlled group of corporations described in section 414(b). 1040nr ez online Trades or businesses under common control described in section 414(c). 1040nr ez online You do not pay the cost of the SEP contributions. 1040nr ez online Information you must give to employees. 1040nr ez online   You must give each eligible employee a copy of Form 5305-SEP, its instructions, and the other information listed in the Form 5305-SEP instructions. 1040nr ez online An IRS model SEP is not considered adopted until you give each employee this information. 1040nr ez online Setting up the employee's SEP-IRA. 1040nr ez online   A SEP-IRA must be set up by or for each eligible employee. 1040nr ez online SEP-IRAs can be set up with banks, insurance companies, or other qualified financial institutions. 1040nr ez online You send SEP contributions to the financial institution where the SEP-IRA is maintained. 1040nr ez online Deadline for setting up a SEP. 1040nr ez online   You can set up a SEP for any year as late as the due date (including extensions) of your income tax return for that year. 1040nr ez online Credit for startup costs. 1040nr ez online   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP that first became effective in 2013. 1040nr ez online For more information, see Credit for startup costs under Reminders, earlier. 1040nr ez online How Much Can I Contribute? The SEP rules permit you to contribute a limited amount of money each year to each employee's SEP-IRA. 1040nr ez online If you are self-employed, you can contribute to your own SEP-IRA. 1040nr ez online Contributions must be in the form of money (cash, check, or money order). 1040nr ez online You cannot contribute property. 1040nr ez online However, participants may be able to transfer or roll over certain property from one retirement plan to another. 1040nr ez online See Publication 590 for more information about rollovers. 1040nr ez online You do not have to make contributions every year. 1040nr ez online But if you make contributions, they must be based on a written allocation formula and must not discriminate in favor of highly compensated employees (defined in chapter 1). 1040nr ez online When you contribute, you must contribute to the SEP-IRAs of all participants who actually performed personal services during the year for which the contributions are made, including employees who die or terminate employment before the contributions are made. 1040nr ez online Contributions are deductible within limits, as discussed later, and generally are not taxable to the plan participants. 1040nr ez online A SEP-IRA cannot be a Roth IRA. 1040nr ez online Employer contributions to a SEP-IRA will not affect the amount an individual can contribute to a Roth or traditional IRA. 1040nr ez online Unlike regular contributions to a traditional IRA, contributions under a SEP can be made to participants over age 70½. 1040nr ez online If you are self-employed, you can also make contributions under the SEP for yourself even if you are over 70½. 1040nr ez online Participants age 70½ or over must take required minimum distributions. 1040nr ez online Time limit for making contributions. 1040nr ez online   To deduct contributions for a year, you must make the contributions by the due date (including extensions) of your tax return for the year. 1040nr ez online Contribution Limits Contributions you make for 2013 to a common-law employee's SEP-IRA cannot exceed the lesser of 25% of the employee's compensation or $51,000. 1040nr ez online Compensation generally does not include your contributions to the SEP. 1040nr ez online The SEP plan document will specify how the employer contribution is determined and how it will be allocated to participants. 1040nr ez online Example. 1040nr ez online Your employee, Mary Plant, earned $21,000 for 2013. 1040nr ez online The maximum contribution you can make to her SEP-IRA is $5,250 (25% x $21,000). 1040nr ez online Contributions for yourself. 1040nr ez online   The annual limits on your contributions to a common-law employee's SEP-IRA also apply to contributions you make to your own SEP-IRA. 1040nr ez online However, special rules apply when figuring your maximum deductible contribution. 1040nr ez online See Deduction Limit for Self-Employed Individuals , later. 1040nr ez online Annual compensation limit. 1040nr ez online   You cannot consider the part of an employee's compensation over $255,000 when figuring your contribution limit for that employee. 1040nr ez online However, $51,000 is the maximum contribution for an eligible employee. 1040nr ez online These limits are $260,000 and $52,000, respectively, in 2014. 1040nr ez online Example. 1040nr ez online Your employee, Susan Green, earned $210,000 for 2013. 1040nr ez online Because of the maximum contribution limit for 2013, you can only contribute $51,000 to her SEP-IRA. 1040nr ez online More than one plan. 1040nr ez online   If you contribute to a defined contribution plan (defined in chapter 4), annual additions to an account are limited to the lesser of $51,000 or 100% of the participant's compensation. 1040nr ez online When you figure this limit, you must add your contributions to all defined contribution plans maintained by you. 1040nr ez online Because a SEP is considered a defined contribution plan for this limit, your contributions to a SEP must be added to your contributions to other defined contribution plans you maintain. 1040nr ez online Tax treatment of excess contributions. 1040nr ez online   Excess contributions are your contributions to an employee's SEP-IRA (or to your own SEP-IRA) for 2013 that exceed the lesser of the following amounts. 1040nr ez online 25% of the employee's compensation (or, for you, 20% of your net earnings from self-employment). 1040nr ez online $51,000. 1040nr ez online Excess contributions are included in the employee's income for the year and are treated as contributions by the employee to his or her SEP-IRA. 1040nr ez online For more information on employee tax treatment of excess contributions, see chapter 1 in Publication 590. 1040nr ez online Reporting on Form W-2. 1040nr ez online   Do not include SEP contributions on your employee's Form W-2 unless contributions were made under a salary reduction arrangement (discussed later). 1040nr ez online Deducting Contributions Generally, you can deduct the contributions you make each year to each employee's SEP-IRA. 1040nr ez online If you are self-employed, you can deduct the contributions you make each year to your own SEP-IRA. 1040nr ez online Deduction Limit for Contributions for Participants The most you can deduct for your contributions to you or your employee's SEP-IRA is the lesser of the following amounts. 1040nr ez online Your contributions (including any excess contributions carryover). 1040nr ez online 25% of the compensation (limited to $255,000 per participant) paid to the participants during 2013 from the business that has the plan, not to exceed $51,000 per participant. 1040nr ez online In 2014, the amounts in (2) above are $260,000 and $52,000, respectively. 1040nr ez online Deduction Limit for Self-Employed Individuals If you contribute to your own SEP-IRA, you must make a special computation to figure your maximum deduction for these contributions. 1040nr ez online When figuring the deduction for contributions made to your own SEP-IRA, compensation is your net earnings from self-employment (defined in chapter 1), which takes into account both the following deductions. 1040nr ez online The deduction for the deductible part of your self-employment tax. 1040nr ez online The deduction for contributions to your own SEP-IRA. 1040nr ez online The deduction for contributions to your own SEP-IRA and your net earnings depend on each other. 1040nr ez online For this reason, you determine the deduction for contributions to your own SEP-IRA indirectly by reducing the contribution rate called for in your plan. 1040nr ez online To do this, use the Rate Table for Self-Employed or the Rate Worksheet for Self-Employed, whichever is appropriate for your plan's contribution rate, in chapter 5. 1040nr ez online Then figure your maximum deduction by using the Deduction Worksheet for Self-Employed in chapter 5. 1040nr ez online Carryover of Excess SEP Contributions If you made SEP contributions that are more than the deduction limit (nondeductible contributions), you can carry over and deduct the difference in later years. 1040nr ez online However, the carryover, when combined with the contribution for the later year, is subject to the deduction limit for that year. 1040nr ez online If you also contributed to a defined benefit plan or defined contribution plan, see Carryover of Excess Contributions under Employer Deduction in chapter 4 for the carryover limit. 1040nr ez online Excise tax. 1040nr ez online   If you made nondeductible (excess) contributions to a SEP, you may be subject to a 10% excise tax. 1040nr ez online For information about the excise tax, see Excise Tax for Nondeductible (Excess) Contributions under Employer Deduction in chapter 4. 1040nr ez online When To Deduct Contributions When you can deduct contributions made for a year depends on the tax year on which the SEP is maintained. 1040nr ez online If the SEP is maintained on a calendar year basis, you deduct the yearly contributions on your tax return for the year within which the calendar year ends. 1040nr ez online If you file your tax return and maintain the SEP using a fiscal year or short tax year, you deduct contributions made for a year on your tax return for that year. 1040nr ez online Example. 1040nr ez online You are a fiscal year taxpayer whose tax year ends June 30. 1040nr ez online You maintain a SEP on a calendar year basis. 1040nr ez online You deduct SEP contributions made for calendar year 2013 on your tax return for your tax year ending June 30, 2014. 1040nr ez online Where To Deduct Contributions Deduct the contributions you make for your common-law employees on your tax return. 1040nr ez online For example, sole proprietors deduct them on Schedule C (Form 1040) or Schedule F (Form 1040), Profit or Loss From Farming; partnerships deduct them on Form 1065, U. 1040nr ez online S. 1040nr ez online Return of Partnership Income; and corporations deduct them on Form 1120, U. 1040nr ez online S. 1040nr ez online Corporation Income Tax Return, or Form 1120S, U. 1040nr ez online S. 1040nr ez online Income Tax Return for an S Corporation. 1040nr ez online Sole proprietors and partners deduct contributions for themselves on line 28 of Form 1040. 1040nr ez online (If you are a partner, contributions for yourself are shown on the Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 1040nr ez online , you receive from the partnership. 1040nr ez online ) Remember that sole proprietors and partners can't deduct as a business expense contributions made to a SEP for themselves, only those made for their common-law employees. 1040nr ez online Salary Reduction Simplified Employee Pensions (SARSEPs) A SARSEP is a SEP set up before 1997 that includes a salary reduction arrangement. 1040nr ez online (See the Caution, next. 1040nr ez online ) Under a SARSEP, your employees can choose to have you contribute part of their pay to their SEP-IRAs rather than receive it in cash. 1040nr ez online This contribution is called an “elective deferral” because employees choose (elect) to set aside the money, and they defer the tax on the money until it is distributed to them. 1040nr ez online You are not allowed to set up a SARSEP after 1996. 1040nr ez online However, participants (including employees hired after 1996) in a SARSEP set up before 1997 can continue to have you contribute part of their pay to the plan. 1040nr ez online If you are interested in setting up a retirement plan that includes a salary reduction arrangement, see chapter 3. 1040nr ez online Who can have a SARSEP?   A SARSEP set up before 1997 is available to you and your eligible employees only if all the following requirements are met. 1040nr ez online At least 50% of your employees eligible to participate choose to make elective deferrals. 1040nr ez online You have 25 or fewer employees who were eligible to participate in the SEP at any time during the preceding year. 1040nr ez online The elective deferrals of your highly compensated employees meet the SARSEP ADP test. 1040nr ez online SARSEP ADP test. 1040nr ez online   Under the SARSEP ADP test, the amount deferred each year by each eligible highly compensated employee as a percentage of pay (the deferral percentage) cannot be more than 125% of the average deferral percentage (ADP) of all non-highly compensated employees eligible to participate. 1040nr ez online A highly compensated employee is defined in chapter 1. 1040nr ez online Deferral percentage. 1040nr ez online   The deferral percentage for an employee for a year is figured as follows. 1040nr ez online   The elective employer contributions (excluding certain catch-up contributions)  paid to the SEP for the employee for the year     The employee's compensation (limited to $255,000 in 2013)   The instructions for Form 5305A-SEP have a worksheet you can use to determine whether the elective deferrals of your highly compensated employees meet the SARSEP ADP test. 1040nr ez online Employee compensation. 1040nr ez online   For figuring the deferral percentage, compensation is generally the amount you pay to the employee for the year. 1040nr ez online Compensation includes the elective deferral and other amounts deferred in certain employee benefit plans. 1040nr ez online See Compensation in chapter 1. 1040nr ez online Elective deferrals under the SARSEP are included in figuring your employees' deferral percentage even though they are not included in the income of your employees for income tax purposes. 1040nr ez online Compensation of self-employed individuals. 1040nr ez online   If you are self-employed, compensation is your net earnings from self-employment as defined in chapter 1. 1040nr ez online   Compensation does not include tax-free items (or deductions related to them) other than foreign earned income and housing cost amounts. 1040nr ez online Choice not to treat deferrals as compensation. 1040nr ez online   You can choose not to treat elective deferrals (and other amounts deferred in certain employee benefit plans) for a year as compensation under your SARSEP. 1040nr ez online Limit on Elective Deferrals The most a participant can choose to defer for calendar year 2013 is the lesser of the following amounts. 1040nr ez online 25% of the participant's compensation (limited to $255,000 of the participant's compensation). 1040nr ez online $17,500. 1040nr ez online The $17,500 limit applies to the total elective deferrals the employee makes for the year to a SEP and any of the following. 1040nr ez online Cash or deferred arrangement (section 401(k) plan). 1040nr ez online Salary reduction arrangement under a tax-sheltered annuity plan (section 403(b) plan). 1040nr ez online SIMPLE IRA plan. 1040nr ez online In 2014, the $255,000 limit increases to $260,000 and the $17,500 limit remains at $17,500. 1040nr ez online Catch-up contributions. 1040nr ez online   A SARSEP can permit participants who are age 50 or over at the end of the calendar year to also make catch-up contributions. 1040nr ez online The catch-up contribution limit for 2013 is $5,500 and remains at $5,500 for 2014. 1040nr ez online Elective deferrals are not treated as catch-up contributions for 2013 until they exceed the elective deferral limit (the lesser of 25% of compensation or $17,500), the SARSEP ADP test limit discussed earlier, or the plan limit (if any). 1040nr ez online However, the catch-up contribution a participant can make for a year cannot exceed the lesser of the following amounts. 1040nr ez online The catch-up contribution limit. 1040nr ez online The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. 1040nr ez online   Catch-up contributions are not subject to the elective deferral limit (the lesser of 25% of compensation or $17,500 in 2013 and in 2014). 1040nr ez online Overall limit on SEP contributions. 1040nr ez online   If you also make nonelective contributions to a SEP-IRA, the total of the nonelective and elective contributions to that SEP-IRA cannot exceed the lesser of 25% of the employee's compensation or $51,000 for 2013 ($52,000 for 2014). 1040nr ez online The same rule applies to contributions you make to your own SEP-IRA. 1040nr ez online See Contribution Limits , earlier. 1040nr ez online Figuring the elective deferral. 1040nr ez online   For figuring the 25% limit on elective deferrals, compensation does not include SEP contributions, including elective deferrals or other amounts deferred in certain employee benefit plans. 1040nr ez online Tax Treatment of Deferrals Elective deferrals that are not more than the limits discussed earlier under Limit on Elective Deferrals are excluded from your employees' wages subject to federal income tax in the year of deferral. 1040nr ez online However, these deferrals are included in wages for social security, Medicare, and federal unemployment (FUTA) tax. 1040nr ez online Excess deferrals. 1040nr ez online   For 2013, excess deferrals are the elective deferrals for the year that are more than the $17,500 limit discussed earlier. 1040nr ez online For a participant who is eligible to make catch-up contributions, excess deferrals are the elective deferrals that are more than $23,000. 1040nr ez online The treatment of excess deferrals made under a SARSEP is similar to the treatment of excess deferrals made under a qualified plan. 1040nr ez online See Treatment of Excess Deferrals under Elective Deferrals (401(k) Plans) in chapter 4. 1040nr ez online Excess SEP contributions. 1040nr ez online   Excess SEP contributions are elective deferrals of highly compensated employees that are more than the amount permitted under the SARSEP ADP test. 1040nr ez online You must notify your highly compensated employees within 2½ months after the end of the plan year of their excess SEP contributions. 1040nr ez online If you do not notify them within this time period, you must pay a 10% tax on the excess. 1040nr ez online For an explanation of the notification requirements, see Rev. 1040nr ez online Proc. 1040nr ez online 91-44, 1991-2 C. 1040nr ez online B. 1040nr ez online 733. 1040nr ez online If you adopted a SARSEP using Form 5305A-SEP, the notification requirements are explained in the instructions for that form. 1040nr ez online Reporting on Form W-2. 1040nr ez online   Do not include elective deferrals in the “Wages, tips, other compensation” box of Form W-2. 1040nr ez online You must, however, include them in the “Social security wages” and “Medicare wages and tips” boxes. 1040nr ez online You must also include them in box 12. 1040nr ez online Mark the “Retirement plan” checkbox in box 13. 1040nr ez online For more information, see the Form W-2 instructions. 1040nr ez online Distributions (Withdrawals) As an employer, you cannot prohibit distributions from a SEP-IRA. 1040nr ez online Also, you cannot make your contributions on the condition that any part of them must be kept in the account after you have made your contributions to the employee's accounts. 1040nr ez online Distributions are subject to IRA rules. 1040nr ez online Generally, you or your employee must begin to receive distributions from a SEP-IRA by April 1 of the first year after the calendar year in which you or your employee reaches age 70½. 1040nr ez online For more information about IRA rules, including the tax treatment of distributions, rollovers, required distributions, and income tax withholding, see Publication 590. 1040nr ez online Additional Taxes The tax advantages of using SEP-IRAs for retirement savings can be offset by additional taxes that may be imposed for all the following actions. 1040nr ez online Making excess contributions. 1040nr ez online Making early withdrawals. 1040nr ez online Not making required withdrawals. 1040nr ez online For information about these taxes, see chapter 1 in Publication 590. 1040nr ez online Also, a SEP-IRA may be disqualified, or an excise tax may apply, if the account is involved in a prohibited transaction, discussed next. 1040nr ez online Prohibited transaction. 1040nr ez online   If an employee improperly uses his or her SEP-IRA, such as by borrowing money from it, the employee has engaged in a prohibited transaction. 1040nr ez online In that case, the SEP-IRA will no longer qualify as an IRA. 1040nr ez online For a list of prohibited transactions, see Prohibited Transactions in chapter 4. 1040nr ez online Effects on employee. 1040nr ez online   If a SEP-IRA is disqualified because of a prohibited transaction, the assets in the account will be treated as having been distributed to the employee on the first day of the year in which the transaction occurred. 1040nr ez online The employee must include in income the fair market value of the assets (on the first day of the year) that is more than any cost basis in the account. 1040nr ez online Also, the employee may have to pay the additional tax for making early withdrawals. 1040nr ez online Reporting and Disclosure Requirements If you set up a SEP using Form 5305-SEP, you must give your eligible employees certain information about the SEP when you set it up. 1040nr ez online See Setting Up a SEP , earlier. 1040nr ez online Also, you must give your eligible employees a statement each year showing any contributions to their SEP-IRAs. 1040nr ez online You must also give them notice of any excess contributions. 1040nr ez online For details about other information you must give them, see the instructions for Form 5305-SEP or Form 5305A-SEP (for a salary reduction SEP). 1040nr ez online Even if you did not use Form 5305-SEP or Form 5305A-SEP to set up your SEP, you must give your employees information similar to that described above. 1040nr ez online For more information, see the instructions for either Form 5305-SEP or Form 5305A-SEP. 1040nr ez online Prev  Up  Next   Home   More Online Publications