Sarah was contemplating making a contribution to her traditional individual retirement account for the current year. She determined that she would con
Sarah was contemplating making a contribution to her traditional individual retirement account for the current year. She determined that she would contribute $6,000 to her IRA, and she deducted $6,000 for the contribution when she completed and filed her current year tax return on February 15 of the following year. Two months later, on April 15, Sarah realized that she had not yet actually contributed the funds to her IRA. On April 15, she went to the post office and mailed a $6,000 check to the bank holding her IRA. The bank received the payment on April 19. In which year is Sarah’s $6,000 contribution deductible?