Hi to all.

Sole shareholder of S-Corp who formed Nov 2023 his S-Corp and did not have W-2 for 2023 as a employee.

He had few 1099-NECs(Total $121000)  under his name and two 1099-NECs (Total $51200) under his S-Corp.

In 2023 around June he contributed $6000 on ROTH 401-K and $16500 on individual 401-k under  EMPLOYEE CONTRIBUTION ( I mean description on Vanguard transaction confirmation ) not under employer contribution.

How do I enter on his tax return, on S-Corp tax return or on individual 1040?

I think it should be under EMPLOYER CONTRIBUTION when I see Vanguard transaction confirmation ! Am I right?

 Any insight would be greatly appreciated.