Deducting SEP-IRA contributions as a sole proprietor with no employees
SEP IRA deduction goes to line 28 of your 1040, which is above the line (i.e.: pre-AGI). It should not be included in your taxable income (AGI) for Federal purposes.
Below is an instruction that describes a task. Write a response that appropriately completes the request.

### Instruction:
Deducting SEP-IRA contributions as a sole proprietor with no employees

### Response:
SEP IRA deduction goes to line 28 of your 1040, which is above the line (i.e.: pre-AGI). It should not be included in your taxable income (AGI) for Federal purposes.