Traditional | Roth | Coverdell ESA | HSA | 401(k) | SIMPLE | SEP

Click each plan name for more information.

Traditional IRA*

Plan Types2025Deadline2026Deadline
Regular Limit**$7,000April 15, 2026$7,500April 15, 2027
Age 50 and Older Catch-Up Limit$1,000April 15, 2026$1,100April 15, 2027
* If you have Traditional and Roth IRAs or more than one Traditional IRA, your total maximum contribution to all IRAs is $7,000 (2025), $7,500 (2026) plus $1,100 if you are 50 or older.
** Or 100% of earned income up to $7,000 (2025), $7,500 (2026), plus $1,100 if you are 50 or older.

AGI TAX DEDUCTION PHASE-OUTSEarned Income 20252025
Deadline		Earned Income 20262026 DeadlineDeduction Limit
Married Joint Return: Spouse making contribution is covered by workplace retirement planUp to $126,000April 15, 2026Up to $129,000April 15, 2027Full
Between $126,000 – $146,000April 15, 2026Between $129,000 – $149,000April 15, 2027Partial
Over $146,000April 15, 2026Over $149,000April 15, 2027None
Married Separate Returns: Taxpayers covered by workplace retirement plans.Up to $10,000April 15, 2026Up to $10,000April 15, 2027Partial
Over $10,000April 15, 2026Over $10,000April 15, 2027None
Married taxpayer not covered by workplace retirement plan married to someone who is.Up to $236,000April 15, 2026Up to $242,000April 15, 2027Full
Between $236,000 – $246,000April 15, 2026Between $242,000 – $252,000April 15, 2027Partial
Over $246,000April 15, 2026Over $252,000April 15, 2027None
Unmarried: Covered by workplace retirement planUp to $79,000April 15, 2026Up to $81,000April 15, 2027Full
Between $79,000 – $89,000April 15, 2026Between $81,000 – $91,000April 15, 2027Partial
Over $89,000April 15, 2026Over $91,000April 15, 2027None
Unmarried: NOT Covered by workplace retirement planUp to $150,000April 15, 2026Up to $153,000April 15, 2027Full
Between $150,000 – $165,000April 15, 2026Between $153,000 – $168,000April 15, 2027Partial
Over $165,000April 15, 2026Over $168,000April 15, 2027None

Roth IRA*

Plan Types2025Deadline2026Deadline
Regular Limit**$7,000April 15, 2026$7,500April 15, 2027
Age 50 and Older Catch-Up Limit$1,000April 15, 2026$1,100April 15, 2027
If you have Traditional and Roth IRAs or more than one Traditional IRA, your total maximum contribution to all IRAs is $7,000 (2025), $7,500 (2026) plus $1,100 if you are 50 or older.
** Or 100% of earned income up to $7,000 (2025), $7,500 (2026), plus $1,100 if you are 50 or older.
AGI TAX CONTRIBUTION PHASE-OUTSEarned Income 20252025 DeadlineEarned Income 20262026 DeadlineContribution Limit
Married Joint ReturnUp to $236,000April 15, 2026Up to $242,000April 15, 2027Full
Between $236,000-$246,000April 15, 2026Between $242,000-$252,000April 15, 2027Partial
Over $246,000April 15, 2026Over $252,000April 15, 2027None
Married Filing SeparatelyUp to $10,000April 15, 2026Up to $10,000April 15, 2027Partial
Over $10,000April 15, 2026Over $10,000April 15, 2027None
UnmarriedUp to $150,000April 15, 2026Up to $153,000April 15, 2027Full
Between $150,000-$165,000April 15, 2026Between $153,000-$168,000April 15, 2027Partial
Over $165,000April 15, 2026Over $168,000April 15, 2027None

Coverdell ESA

Plan Types2025Deadline2026Deadline
Contribution Limit (per beneficiary)***$2,000April 15, 2026$2,000April 15, 2027
Unmarried with AGI of $95,000 or belowFullApril 15, 2026FullApril 15, 2027
Joint filers with AGI of $190,000 or belowFullApril 15, 2026FullApril 15, 2027
Unmarried with AGI between $95,000 – $110,000PartialApril 15, 2026PartialApril 15, 2027
Joint filers with AGI between $190,000 – $220,000PartialApril 15, 2026PartialApril 15, 2027
Unmarried with of $110,000 and aboveNoneApril 15, 2026NoneApril 15, 2027
Joint filers with AGI of $220,00 and aboveNoneApril 15, 2026NoneApril 15, 2027
*** Companies may contribute to ESA’s (no income limit).

HSA

Plan Types2025Deadline2026Deadline
Maximum Contribution
Self-Only Coverage		$4,300April 15, 2026$4,400April 15, 2027
Maximum Contribution
Family Coverage		$8,550April 15, 2026$8,750April 15, 2027
Age 55 Catch-Up Limit****$1,000April 15, 2026$1,000April 15, 2027
HDHP Minimum Annual Deductible
Self-Only Coverage		$1,650April 15, 2026$1,700April 15, 2027
HDHP Minimum Annual Deductible
Family Coverage		$3,300April 15, 2026$3,400April 15, 2027
HDHP Maximum Out of Pocket
Self-Only Coverage		$8,300April 15, 2026$8,500April 15, 2027
HDHP Maximum Out of Pocket
Family Coverage		$16,600April 15, 2026$17,000April 15, 2027
**** If more than 1 person in the Family Plan is over 55 an additional account is required to make catch-up contribution.

401(k)

Plan Types2025Deadline2026Deadline
Elective Deferral Limit$23,500Deferred from last paycheck or December 31, 2025$24,500Deferred from last paycheck or December 31, 2026
Age 50 Catch-Up Limit$7,500Deferred from last paycheck or December 31, 2025$8,000Deferred from last paycheck or December 31, 2026
Defined contribution maximum deferral
(employer/employee combined)		$70,000April 15, 2026 or October 15, 2026 with extension$72,000April 15, 2027 or October 15, 2027 with extension

SIMPLE

Plan Types2025Deadline2026Deadline
Elective Deferral Limit$16,500Deferred from last paycheck or December 31, 2025$17,000Deferred from last paycheck or December 31, 2026
Age 50 Catch-Up Limit$3,500Deferred from last paycheck or December 31, 2025$4,000Deferred from last paycheck or December 31, 2026
Limitation on Compensation$350,000N/A$360,000N/A

SEP

Plan Types2025Deadline2026Deadline
Defined contribution maximum deferral
(employer/employee combined)		$70,000April 15, 2026$72,000April 15, 2027
Limitation on Compensation$350,000N/A$360,000N/A
Minimum Compensation$750N/A$800N/A

* If you have Traditional and Roth IRAs or more than one Traditional IRA, your total maximum contribution to all IRAs is $7,000 (2025), $7,500 (2026), plus $1,100 if you are 50 or older.

** Or 100% of earned income up to $7,000 (2025), $7,500 (2026), plus $1,100 if you are 50 or older.

*** Companies may contribute to ESA’s (no income limit).

**** If more than 1 person in the Family Plan is over 55 an additional account is required to make catch-up contribution.