I have a sole proprietor/sole owner C - Corp which received 2009 income (about 10K), and a DBA of that C Corp which also received income (40K).

When it's time to do my taxes, and more importantly to calculate allowable Individual 410(k) contribution amounts...is the combined income of both entities (50K) added up together and reported under the C Corp name? And would the Individual 401(k) contribution amounts be calculated on the total income of The C Corp and of the C Corp DBA entity?

Much thanks!

Bob