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Entrepreneurs · Audience hub

No employer match, but no contribution caps either.

Self-employment has the most powerful retirement vehicles in the US tax code: Solo 401(k) at $69K/year, SEP IRA at 25% of comp. The catch is they only work if you actually use them — and most entrepreneurs don't.

Your priorities, in order

  1. Open a Solo 401(k) this quarter

    If you're a solo operator (no employees other than spouse), Solo 401(k) lets you contribute up to ~$69K/year ($23K employee + 25% employer). Allows Roth too. Fidelity, Schwab, and Vanguard all offer them free.

  2. Pay quarterly estimated taxes

    Federal: April 15, June 15, Sept 15, Jan 15. Underpayment penalty kicks in if you owe >$1,000 at filing. Set aside 25–30% of every payment received in a separate "tax" savings account.

  3. Separate business and personal everything

    Different bank account, different credit card, different bookkeeping. Even sole proprietors. This isn't about taxes — it's about clean records, easier audits, and limited liability if you LLC up.

  4. Build a 6–12 month runway, not just an emergency fund

    Variable income means a bigger cushion. 6 months of personal + business expenses minimum. 12 months for businesses with seasonal or lumpy revenue.

Calculators built for this stage

Recommended reading

Frequently asked questions

SEP IRA or Solo 401(k)?

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Solo 401(k) is usually better for most: same employer-side limit (25% of comp), but adds the $23K employee deferral on top, allows Roth, and permits loans. SEP is simpler to set up and slightly cheaper at scale.

When should I form an LLC or S-corp?

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LLC: as soon as you have any liability exposure. S-corp election: once net profit consistently exceeds ~$60K, the self-employment-tax savings outweigh the added complexity (payroll, separate return).
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