2026 401(k)/IRA Contribution Limits Guide (Plus Ages 60–63 Super Catch-Up)

Author: Gloria Liu, CPA ｜ YCL Tax, Accounting & Advisory

Bottom line in one breath

In IR-2025-111 / Notice 2025-67, the IRS set 2026 retirement-plan COLA limits: elective deferrals to 401(k)/403(b)/governmental 457/TSP rise to $24,500 (from $23,500); the general age-50 catch-up is $8,000; participants who attain age 60–63 in the year use the enhanced catch-up of $11,250; IRA contributions rise to $7,500, with a $1,100 age-50 IRA catch-up. Separately, SECURE 2.0’s mandatory Roth catch-up for participants whose prior-year FICA wages from the sponsoring employer exceeded $150,000 begins in 2026—details live in our already-published Roth catch-up article; this piece is the full limits guide. As of September 2026, align payroll elections with these dollars—compliance planning.

Background

Each fall the IRS publishes COLA tables for plans and IRAs. The November 2025 release also updated Roth IRA phase-outs, traditional IRA deduction phase-outs, the Saver’s Credit, and SIMPLE limits. SECURE 2.0 added the ages 60–63 enhanced catch-up and the high-earner Roth catch-up mandate (2026). For Cary/RTP high W-2 earners, higher limits and Roth coding often arrive together: know the dollar room and whether the plan can record Roth catch-ups.

Old vs. new (2025 → 2026 snapshot)

1. Elective deferral: $23,500 → $24,500.

2. Age 50+ general catch-up: $7,500 → $8,000 (often $32,500 employee total if not in the 60–63 band).

3. Ages 60–63 enhanced catch-up: $11,250 for 2026 (replaces the regular $8,000—confirm plan language).

4. IRA: $7,000 → $7,500; IRA age-50 catch-up $1,000 → $1,100.

5. Roth IRA phase-out (single/HOH): ~$150k–$165k → $153k–$168k; MFJ $242k–$252k.

6. Traditional IRA deduction phase-outs: several bands rise (e.g., single covered $81k–$91k)—follow the notice/instructions.

7. SIMPLE: generally $17,000; certain applicable SIMPLE $18,100; catch-ups per Notice.

8. Mandatory Roth catch-up: new for 2026—see the dedicated article; $150,000 FICA wage threshold (typically W-2 Box 3—employer facts 待核).

Self-check: does this affect you?

1. You still have 2026 deferral room under the new cap.

2. You turn 50, or you are in the 60–63 enhanced window, in 2026.

3. Your 2025 FICA wages may exceed $150k, triggering Roth-only catch-ups.

4. You are HR/a sponsor updating election notices and payroll codes.

5. You also use backdoor/Mega Backdoor strategies—those need separate testing (待核).

Simplified examples (illustration only; ignores match, after-tax, §415, state tax)

Example A — age 45: Employee deferral room $24,500 (pre-tax or Roth per plan).

Example B — age 55, not forced Roth: $24,500 + $8,000 = $32,500 employee-side if the plan allows.

Example C — age 62: $24,500 + $11,250 = $35,750 employee-side illustration; if 2025 FICA > $150k, the catch-up slice must be Roth (see dedicated article).

Action timeline

1. Now: Request 2026 election forms and Roth catch-up notices from HR/the recordkeeper.

2. Check W-2: Estimate whether 2025 Box 3 cleared $150k.

3. Ages 60–63: Confirm birth year for the enhanced cap.

4. IRAs: Plan 2026 IRA funding against phase-outs before the filing deadline.

5. Sponsors: Test payroll Roth catch-up coding; amend the plan if Roth is missing.

What YCL can do

1. Build your personal 2026 dollar-limit sheet by age and wage facts.

2. Cross-check against our Roth catch-up article for mandate status.

3. Advise sponsors on plan/payroll change points (tax-advisory lens).

4. Coordinate IRA phase-outs, Saver’s Credit, and the annual return.

5. Bilingual Cary (RTP) + Shanghai—CPA Chenchen Liu and Gloria—compliance planning.

FAQ

Q: How is this different from the Roth catch-up article?

A: This is the 2026 limits table. Who must use Roth catch-ups, wage definitions, and “no Roth feature” outcomes are in the 2026-09-18 dedicated piece.

Q: Is the $11,250 stackable on top of $8,000?

A: Generally no—the enhanced $11,250 replaces the regular catch-up limit. Follow IRS and plan documents.

Q: Does North Carolina treat Roth catch-ups specially?

A: Usually follows the federal Roth framework; confirm state details each season (待核).

Book a consult

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Disclaimer

This article is general tax information only—not tax, legal, or investment advice. Limits and eligibility follow Notice 2025-67, plan documents, and current IRS pages. Items marked 待核 require verification before elections or filing. Consult a licensed professional.