{
  "id": "EXC_SIMPLE_SEP_NON_BUSINESS",
  "name": "Non-Business SIMPLE and SEP Excise Tax Exception",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to contributions made to these specific plan types, provided they are not made on behalf of the employer or the employer's family members.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Contributions to SIMPLE IRAs, SIMPLE 401(k)s, or SEPs that are nondeductible solely because they are not made in connection with a trade or business are exempt from the 10% excise tax.",
  "irc_reference": "IRC §4972",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}