USA SIMPLE IRA contribution question

[CPA1021]

I had a question that I was hoping that I could get some feedback on.

I have a client who is a small business owner (LLC with an S election). The owner uses a SIMPLE IRA for his one employee and for himself.

I noticed that he had contributed to his personal SIMPLE IRA account without salary reduced compensation. What is the best way to correct?

Any thoughts or feedback are greatly appreciated.

thanks,

 

[kirby]

Assuming the owner has already paid the contributions to the financial institution, then what acct was the debit side posted to?