1. Is it Just You (and Your Spouse) or Do You Have Employee
SEP IRA – While this type of account can be utilized if you have a smaller amount of employees, I would not recommend it in that case. It is however a relatively easy-to-setup option for a “sole-owner-employee” business. Solo 401k – This type of account is available to business owners and their spouse only (if involved in the business). Partners and/or other employees are not permitted to participate in the plan. So basically, if you have partners or employees, you can't have this plan.
SEP IRA – With this type of account, only the employer (you) can profit share (aka contribute) to the employee's (you and your spouse's) accounts, up to 25% of the total annual W2 income. Solo 401k – With this type of account, the employees (you and your spouse) can have pre-tax contributions taken from your W2 paycheck up to 19K/year (in 2019).