Contribution Date	Description	Tax implications for you as EMPLOYER	Tax implications for you as EMPLOYEE
1/21/2026	You make an EMPLOYER Roth Individual 401(k) contribution for $15,000 to the plan and can choose to designate it for tax year 2025 or 2026.	You include the $15,000 expense as a deduction for the tax year allocated on your business’ tax return.	You will receive a 1099R from Schwab in January 2027, reporting $15,000 taxable income for 2026.