Enter your deduction for contributions to employee pension, profit-sharing, or annuity plans. If the plan included you as a self-employed person, enter contributions made as an employer on your behalf on Form 1040, not on Schedule F.
Generally, you must file the applicable form listed below if you maintain a pension, profit-sharing, or other funded-deferred compensation plan. The filing requirement is not affected by whether or not the plan qualified under the Internal Revenue Code, or whether or not you claim a deduction for the current tax year. There is a penalty for failure to timely file these forms.
File this form for a plan that is not a one-participant plan (see below).
File this form if you have a one-participant plan that meets certain requirements. A one-participant plan is a plan that only covers you (or you and your spouse).
For details, see Pub. 560.