Financial Calculators

	2026	2025
Employee Contribution, Age 49 and under	$24,500	$23,500
Employee Contribution, Age 50 and older	$32,500 (50-59 or 64+, catch-up $8,000) or $35,750 (60-63, catch-up $11,250)	$31,000 (50-59 or 64+, catch-up $7,500) or $34,750 (60-63, catch-up $11,250)
Contribution maximum limit, all sources	$72,000	$70,000
Contribution maximum limit, all sources, ages 60-63	$83,500	$81,250
Employee compensation limit for calculating contributions	$360,000	$350,000
Compensation of "key employees" in a top-heavy plan	$235,000	$230,000
Compensation of "highly compensated employees" in a top-heavy plan (HCE threshold)	$160,000	$160,000

Roth and Traditional IRA contribution limits

Roth IRA modified adjusted gross income phase-out ranges*

	2026	2025
Single	$153,000 - $168,000	$150,000 - $165,000
Married—Filing joint returns	$242,000 - $252,000	$236,000 - $246,000
* As of 2010, there is no income limit for taxpayers who wish to convert a traditional IRA to a Roth IRA.

Traditional IRA modified adjusted gross income limit for partial deductibility

	2026	2025
Single covered by a workplace retirement plan	$81,000 - $91,000	$79,000 - $89,000
Married—Filing joint returns, who making the IRA contribution and is covered by a workplace retirement plan	$129,000 - $149,000	$126,000 - $146,000
Married—Filing joint returns, , who making the IRA contribution and is NOT covered by a workplace retirement plan	$242,000 - $252,000	$236,000 - $246,000

The income limit for the Saver's Credit (also known as the Retirement Savings Contributions Credit) for low- and moderate-income workers

	2026	2025
Single	$40,250	$39,500
Head of Household	$60,375	$59,250
Married—Filing joint returns	$80,500	$79,000