401(k) Max Contribution Limit Calculator
On $150,000 of pay at age 52, the 2026 401(k) limit is $32,500, or $1,250.00 across 26 biweekly paychecks (21.67% of pay).
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Your 401(k) limit and paycheck schedule
Your Limit for the Year (With Catch-Up)
$32,500.00
Per Paycheck to Reach the Limit
$1,250.00
Your Contribution per Paycheck
$1,442.31
Your Contribution for the Year
$32,500.00
At age 52 in 2026, your 401(k) limit is $32,500 ($24,500 plus $8,000 catch-up), or $1,250.00 across 26 paychecks paid every two weeks.
Putting in 25% of $150,000 adds $1,442.31 a paycheck and hits $32,500 in paycheck 23 of 26 (21.67% reaches it on paycheck 26).
With 4% from your employer ($6,000.00), counted section 415(c) additions are $30,500.00, leaving $41,500.00 of room under $72,000.
Tax year, age, pay, and contribution rates
- limit (2026, age 52) = $24,500 + $8,000 catch-up = $32,500
- your deferral = 25% × $150,000 ÷ 26 ≈ $1,442.31/paycheck ($32,500/yr)
- §415(c) counted = $32,500 + $6,000 employer − $8,000 catch-up = $30,500
- per paycheck to reach limit = $32,500 ÷ 26 = $1,250.00
Cumulative 401(k) deferral across the year
Your 401(k) employee deferral limit by age
Paycheck-by-paycheck deferral schedule
| Paycheck | Planned at your % | Deposited | Year-to-date deferral | Equal-paycheck pace | Room left |
|---|---|---|---|---|---|
| 1 | $1,442.31 | $1,442.31 | $1,442.31 | $1,250.00 | $31,057.69 |
| 2 | $1,442.31 | $1,442.31 | $2,884.62 | $2,500.00 | $29,615.38 |
| 3 | $1,442.31 | $1,442.31 | $4,326.92 | $3,750.00 | $28,173.08 |
| 4 | $1,442.31 | $1,442.31 | $5,769.23 | $5,000.00 | $26,730.77 |
| 5 | $1,442.31 | $1,442.31 | $7,211.54 | $6,250.00 | $25,288.46 |
| 6 | $1,442.31 | $1,442.31 | $8,653.85 | $7,500.00 | $23,846.15 |
| 7 | $1,442.31 | $1,442.31 | $10,096.15 | $8,750.00 | $22,403.85 |
| 8 | $1,442.31 | $1,442.31 | $11,538.46 | $10,000.00 | $20,961.54 |
| 9 | $1,442.31 | $1,442.31 | $12,980.77 | $11,250.00 | $19,519.23 |
| 10 | $1,442.31 | $1,442.31 | $14,423.08 | $12,500.00 | $18,076.92 |
| 11 | $1,442.31 | $1,442.31 | $15,865.38 | $13,750.00 | $16,634.62 |
| 12 | $1,442.31 | $1,442.31 | $17,307.69 | $15,000.00 | $15,192.31 |
| 13 | $1,442.31 | $1,442.31 | $18,750.00 | $16,250.00 | $13,750.00 |
| 14 | $1,442.31 | $1,442.31 | $20,192.31 | $17,500.00 | $12,307.69 |
| 15 | $1,442.31 | $1,442.31 | $21,634.62 | $18,750.00 | $10,865.38 |
| 16 | $1,442.31 | $1,442.31 | $23,076.92 | $20,000.00 | $9,423.08 |
| 17 | $1,442.31 | $1,442.31 | $24,519.23 | $21,250.00 | $7,980.77 |
| 18 | $1,442.31 | $1,442.31 | $25,961.54 | $22,500.00 | $6,538.46 |
| 19 | $1,442.31 | $1,442.31 | $27,403.85 | $23,750.00 | $5,096.15 |
| 20 | $1,442.31 | $1,442.31 | $28,846.15 | $25,000.00 | $3,653.85 |
| First 20 of 26 rows. The full table needs JavaScript. | |||||
Paycheck 23 of 26 deposits $769.23 to hit $32,500, leaving $0.00 of employee deferrals on the final 3 paychecks.
IRS 401(k) deferral limits by age
| Age at year end | Base limit (§402(g)) | Catch-up (§414(v)) | Your total limit | Per paycheck to reach it | Max with employer (§415(c)) |
|---|---|---|---|---|---|
| 30 | $24,500.00 | $0.00 | $24,500.00 | $942.31 | $72,000.00 |
| 45 | $24,500.00 | $0.00 | $24,500.00 | $942.31 | $72,000.00 |
| 49 | $24,500.00 | $0.00 | $24,500.00 | $942.31 | $72,000.00 |
| 50 | $24,500.00 | $8,000.00 | $32,500.00 | $1,250.00 | $80,000.00 |
| 52yours | $24,500.00 | $8,000.00 | $32,500.00 | $1,250.00 | $80,000.00 |
| 55 | $24,500.00 | $8,000.00 | $32,500.00 | $1,250.00 | $80,000.00 |
| 59 | $24,500.00 | $8,000.00 | $32,500.00 | $1,250.00 | $80,000.00 |
| 60 | $24,500.00 | $11,250.00 | $35,750.00 | $1,375.00 | $83,250.00 |
| 62 | $24,500.00 | $11,250.00 | $35,750.00 | $1,375.00 | $83,250.00 |
| 63 | $24,500.00 | $11,250.00 | $35,750.00 | $1,375.00 | $83,250.00 |
| 64 | $24,500.00 | $8,000.00 | $32,500.00 | $1,250.00 | $80,000.00 |
| 70 | $24,500.00 | $8,000.00 | $32,500.00 | $1,250.00 | $80,000.00 |
For 2026, the employee limit steps up from $24,500 under age 50 to $32,500 at ages 50–59 and 64+ ($1,250.00 per paycheck) and $35,750 at ages 60–63 ($1,375.00 per paycheck).
Your 401(k) limit at each age
Across ages 30 to 70, the annual limit moves from $24,500 ($942.31/paycheck) under 50 to $32,500 ($1,250.00/paycheck) at 50–59 and 64+, and $35,750 ($1,375.00/paycheck) at 60–63.
| Age | Limit | Catch-up | Per paycheck to reach it | % of your pay |
|---|---|---|---|---|
| 30 years | $24,500.00 | $0.00 | $942.31 | 16.33% |
| 45 years | $24,500.00 | $0.00 | $942.31 | 16.33% |
| 49 years | $24,500.00 | $0.00 | $942.31 | 16.33% |
| 50 years | $32,500.00 | $8,000.00 | $1,250.00 | 21.67% |
| 52 years (closest to your input) | $32,500.00 | $8,000.00 | $1,250.00 | 21.67% |
| 55 years | $32,500.00 | $8,000.00 | $1,250.00 | 21.67% |
| 59 years | $32,500.00 | $8,000.00 | $1,250.00 | 21.67% |
| 60 years | $35,750.00 | $11,250.00 | $1,375.00 | 23.83% |
| 62 years | $35,750.00 | $11,250.00 | $1,375.00 | 23.83% |
| 63 years | $35,750.00 | $11,250.00 | $1,375.00 | 23.83% |
| 64 years | $32,500.00 | $8,000.00 | $1,250.00 | 21.67% |
| 70 years | $32,500.00 | $8,000.00 | $1,250.00 | 21.67% |
Percentage of pay needed to reach the limit, by age (rows) and salary (columns).
| Age at End of Year by annual salary | $50,000 | $75,000 | $100,000 | $150,000 | $200,000 | $300,000 |
|---|---|---|---|---|---|---|
| 30 years | 49% | 32.67% | 24.5% | 16.33% | 12.25% | 8.17% |
| 45 years | 49% | 32.67% | 24.5% | 16.33% | 12.25% | 8.17% |
| 49 years | 49% | 32.67% | 24.5% | 16.33% | 12.25% | 8.17% |
| 50 years | 65% | 43.33% | 32.5% | 21.67% | 16.25% | 10.83% |
| 52 years (closest to your input) | 65% | 43.33% | 32.5% | 21.67% | 16.25% | 10.83% |
| 55 years | 65% | 43.33% | 32.5% | 21.67% | 16.25% | 10.83% |
| 59 years | 65% | 43.33% | 32.5% | 21.67% | 16.25% | 10.83% |
| 60 years | 71.5% | 47.67% | 35.75% | 23.83% | 17.88% | 11.92% |
| 62 years | 71.5% | 47.67% | 35.75% | 23.83% | 17.88% | 11.92% |
| 63 years | 71.5% | 47.67% | 35.75% | 23.83% | 17.88% | 11.92% |
| 64 years | 65% | 43.33% | 32.5% | 21.67% | 16.25% | 10.83% |
| 70 years | 65% | 43.33% | 32.5% | 21.67% | 16.25% | 10.83% |
Your contribution at each salary
From $30,000 to $300,000 of salary, your deferral per paycheck rises from $288.46 ($7,500.00/yr) to $2,884.62 ($32,500.00/yr).
| Salary | Per paycheck | For the year | % to reach the limit | Limit reached in paycheck |
|---|---|---|---|---|
| $30,000 | $288.46 | $7,500.00 | More than 100% of pay | Not reached |
| $50,000 | $480.77 | $12,500.00 | 65% | Not reached |
| $75,000 | $721.15 | $18,750.00 | 43.33% | Not reached |
| $100,000 | $961.54 | $25,000.00 | 32.5% | Not reached |
| $150,000 (closest to your input) | $1,442.31 | $32,500.00 | 21.67% | 23 of 26 |
| $200,000 | $1,923.08 | $32,500.00 | 16.25% | 17 of 26 |
| $250,000 | $2,403.85 | $32,500.00 | 13% | 14 of 26 |
| $300,000 | $2,884.62 | $32,500.00 | 10.83% | 12 of 26 |
Contribution for the year, by salary (rows) and percentage of pay (columns).
| Annual Salary by your contribution | 5% of pay | 10% of pay | 15% of pay | 20% of pay | 25% of pay | 30% of pay |
|---|---|---|---|---|---|---|
| $30,000 | $1,500.00 | $3,000.00 | $4,500.00 | $6,000.00 | $7,500.00 | $9,000.00 |
| $50,000 | $2,500.00 | $5,000.00 | $7,500.00 | $10,000.00 | $12,500.00 | $15,000.00 |
| $75,000 | $3,750.00 | $7,500.00 | $11,250.00 | $15,000.00 | $18,750.00 | $22,500.00 |
| $100,000 | $5,000.00 | $10,000.00 | $15,000.00 | $20,000.00 | $25,000.00 | $30,000.00 |
| $150,000 (closest to your input) | $7,500.00 | $15,000.00 | $22,500.00 | $30,000.00 | $32,500.00 | $32,500.00 |
| $200,000 | $10,000.00 | $20,000.00 | $30,000.00 | $32,500.00 | $32,500.00 | $32,500.00 |
| $250,000 | $12,500.00 | $25,000.00 | $32,500.00 | $32,500.00 | $32,500.00 | $32,500.00 |
| $300,000 | $15,000.00 | $30,000.00 | $32,500.00 | $32,500.00 | $32,500.00 | $32,500.00 |
How 401(k) contribution limits work
The IRS caps what you can put in a 401(k) from your pay each year. In IRS Notice 2025-67, "The limitation under section 402(g)(1) on the exclusion for elective deferrals described in section 402(g)(3), which includes elective deferrals made to the Thrift Savings Plan, is increased from $23,500 to $24,500." That cap covers your pre-tax and Roth deferrals together across every workplace plan that shares the elective deferral limit.
If you turn 50 by December 31, 26 U.S.C. 414(v) lets you add catch-up dollars. The IRS catch-up page says "Individuals who are age 50 or over at the end of the calendar year can make annual catch-up contributions." For 2026 the standard catch-up is $8,000, which lifts your limit to $32,500. Under SECURE 2.0, savers who turn 60, 61, 62, or 63 at year end get a larger catch-up: "For 2026, this higher catch-up contribution limit is $11,250 (instead of $8,000)." That sets a $35,750 limit at ages 60 to 63. For 2025 the catch-ups of $7,500 and $11,250 give total limits of $31,000 and $34,750.
Your share of pay turns into dollars each paycheck: pay times your percentage, split across the year's paychecks. A single employer's payroll normally stops your deferrals once your total reaches your limit. A higher share of pay gets you to the cap in an earlier paycheck, which can stop per-paycheck employer match when a plan has no year-end true-up. Dividing your limit by your paychecks shows the equal amount that reaches the cap on the last pay date.
How the section 415(c) total additions limit works with catch-up
Employer money sits outside your personal deferral cap. The IRS matching page says matching contributions "don’t reduce the amount you can contribute to the plan from your salary". Instead, your regular deferrals and your employer's money share a second cap under 26 U.S.C. 415(c)(1). That cap is the lesser of "100 percent of the participant’s compensation" or $72,000 for 2026 ($70,000 for 2025).
Catch-up dollars sit outside that total cap under 26 U.S.C. 414(v)(3)(A). That is why the IRS limits page prints "$72,000 in 2026 ($80,000 including catch-up contributions or up to $83,250 for those age 60 to 63)" as the most that can go in. The IRS catch-up page adds that "Elective deferrals are not treated as catch-up contributions until they exceed the limit of $24,500 in 2026 or the ADP test limit of section 401(k)(3) or the plan limit (if any)." When employer money pushes your regular deferrals over the annual additions cap, the extra deferrals count as catch-up up to your catch-up cap (26 CFR 1.414(v)-1). This page counts them that way.
The 2026 Roth catch-up requirement (§414(v)(7))
Starting in 2026, section 414(v)(7) requires higher earners to make catch-up deferrals as Roth money. The IRS catch-up page says "Beginning in 2026, participants of plans with Roth features offering catch-up contributions must make catch-up contributions on a Roth basis if prior-year wages with the plan sponsor exceeded $150,000 (for 2026)." Notice 2025-67 raised that wage test from $145,000 to $150,000. It looks at your 2025 FICA wages in Form W-2, box 3 from the employer that runs the plan.
If your 2025 box 3 wages from this employer topped $150,000, your regular deferrals up to the [section 402(g) cap](#how-it-works) can still go in pre-tax, while any catch-up goes in as Roth. If the plan has no Roth option at all, a saver above $150,000 can put in $0.00 of catch-up under 26 CFR 1.414(v)-2(b)(2). If you joined the employer mid-year or had no 2025 W-2 wages from that sponsor, the $150,000 test does not apply in your first year.
Final rules under 26 CFR 1.414(v)-2 apply from 2027 (later for governmental and collectively bargained plans). Until then, plans use a good-faith reading. In 2025 IRS Notice 2023-62 gave relief so pre-tax catch-up stayed open at every wage. Check your own wages in the Roth catch-up requirement calculator. To compare paying tax now with paying it later, open the Roth vs. Traditional calculator.
Video walkthrough
A 3-minute walkthrough of your 401(k) limit, the amount per paycheck that reaches it, and what your employer's match counts against.
Read the transcript
What can I put in this year?
0:00 How much can you put into your 401(k) in 2026?
0:04 Here, at age 52, on $150,000 of pay, your limit is $32,500 for the year.
0:13 That is the most you can contribute from your pay each year, and your employer's money counts against a second limit.
0:19 But $24,500 is only the base limit that you get before any catch-up applies.
0:25 $8,000 more is a catch-up contribution, which starts at age 50.
0:30 Your age changes the catch-up and your limit, not the base limit.
0:35 The IRS's limits page says your plan's terms may impose a lower limit on elective deferrals.
0:41 So ask your plan what it allows.
How much goes in each paycheck?
0:43 To reach the IRS limit, divide it by the paychecks you receive.
0:48 Here that is 26 paychecks in the year, so $1,250 a paycheck reaches it.
0:54 Now put in 25% of your pay instead, and watch what both lines do.
0:59 At that rate, the equal-paycheck pace keeps rising while your contribution climbs to the limit in paycheck 23, well before the last paycheck.
1:08 So your last 3 paychecks put in nothing at all, while the equal-paycheck pace still reaches $32,500 on the last paycheck.
What does my age change?
1:18 Your age changes that limit, because the catch-up depends on it.
1:22 At 49 your limit is the base limit alone, and at 50 it steps up by the catch-up of $8,000.
1:29 The catch-up is the whole difference; the base limit stays where it is.
1:33 At 60 the limit steps up again, because a higher catch-up applies.
1:37 That higher catch-up lasts until age 64, when the standard catch-up comes back.
1:43 The IRS's catch-up page sets that higher catch-up at $11,250 for 2026, instead of the standard catch-up.
Does my employer's match count?
1:53 Your employer's match does not reduce what you can contribute.
1:56 Your money and your employer's money count against a second limit.
2:00 That second limit is $72,000 in 2026, or your pay if that is less.
2:07 Here the counted total is well under it, so there is still room.
Try your own numbers
2:11 Now choose the rate you want.
2:12 Enter your pay and your rate.
2:14 Here, at age 55, a saver earns $100,000 and saves 13% of pay.
2:22 What they put in comes out at $500 a paycheck, and it would take $1,250 each to reach the limit.
2:29 The schedule shows what you put in; compare it against your pay stub.
2:33 Copying the link keeps your numbers.
What to check before you set it?
2:36 Before you set the rate for 2026, check one more thing.
2:40 Your employer counts your pay from last year.
2:43 If it passed $150,000, then in 2026 a catch-up must go in as Roth money, which is after-tax money, if your own plan offers Roth catch-ups.
2:54 So check the schedule against your pay stub, ask your plan what it allows, and divide the $32,500 limit by your paychecks.
3:02 Now try your own pay and rate at fastcalc.us.
Deferral limit, paycheck, and section 415(c) formulas
limit = elective deferral limit + catch-up for age (50 or older, or 60 to 63) to reach it per paycheck = limit ÷ paychecks a year your contribution per paycheck = salary × your % ÷ paychecks a year % of pay needed = limit ÷ salary additions = your deferrals + employer contributions − catch-up used; room = min($72,000, salary) − additions
Worked examples: 2026 catch-up tiers and section 415(c)
Age 52 default case ($150,000 pay, 25% share, biweekly). With the [age-50 catch-up](#how-it-works), your 2026 limit is $32,500. Putting in 25% of $150,000 sends $1,442.31 into the plan each paycheck. You hit the cap in paycheck 23 of 26 and put in $32,500 for the year instead of $37,500. Putting in $1,250 a paycheck ($1,250.00) reaches the cap on paycheck 26.
Employer match room and age 61 paycheck target. On that $150,000 pay, a 4% employer contribution adds $6,000. Because your $8,000 catch-up sits outside the [total additions cap](#additions-and-catchup), counted additions are $30,500, leaving $41,500 of room. At age 61, the higher catch-up lifts the limit to $35,750, or $1,375 a paycheck across 26 paychecks.
Under age 50 and catch-up reclassification. At age 45 in 2026, the $24,500 base limit is $942.31 every two weeks or $2,041.67 a month. Suppose a 52-year-old earning $300,000 puts in $24,500 and gets $50,000 from the employer ($74,500 in all). Then $2,500 of the deferral counts as catch-up, so counted additions stay at $72,000 with $0.00 of room left.
Check your deferrals on your pay stub and Form W-2
Check two numbers on your pay stub: what went in this paycheck and what went in for the year so far. The IRS overview page notes that "Elective deferrals are always 100% vested." It also notes that "Although elective deferrals are not treated as current income for federal income tax purposes, they are included as wages subject to Social Security (FICA), Medicare, and federal unemployment taxes (FUTA)." To see how your deferral share changes your net pay, use the take-home pay calculator.
On your Form W-2, pre-tax 401(k) deferrals show in box 12 with code D, and Roth deferrals show with code AA. Public school and charity plans use code E (code BB for Roth), while state and local government plans use code G (code EE for Roth). Because a state or local government plan has its own separate deferral cap of the same size, code G dollars do not count against your code D or code E cap.
The W-2 instructions tell employers to report regular and catch-up deferrals "as a single sum in box 12 using the appropriate code". They also go in box 3 Social Security wages "even though the deferrals are not includible in box 1". If you had two jobs and put in too much in all, the IRS limits page says to "Notify your plan administrator before April 15 of the following year that you would like the excess deferral amount, adjusted for earnings, to be distributed to you from the plan." Use the excess 401(k) deferral correction calculator to see the refund.
2025 and 2026 IRS amounts and modeling assumptions
- The 2026 figures come from IRS Notice 2025-67 and the IRS pages on workplace limits and catch-up contributions; the 2025 figures come from Notice 2024-80. Only the 2025 and 2026 limits are offered.
- The same dollar caps apply to 401(k), 403(b), and federal Thrift Savings Plan deferrals, which share one cap. They also match governmental 457(b) deferrals, which have a separate limit of the same size. SIMPLE plans have lower caps ($17,000 in 2026), and the 15-year service and special three-year catch-ups are left out. Under 26 U.S.C. 402(g)(4), increases in the deferral cap are "rounded to the next lowest multiple of $500".
- Pay is spread evenly across the year, with the same share put in every paycheck. Bonuses, raises, the plan's pay rules, and the $360,000 pay cap for 2026 under section 401(a)(17) (whose increases are "rounded to the next lowest multiple of $5,000") are not modeled here.
- As the IRS limits page notes, "Your plan's terms may impose a lower limit on elective deferrals." Annual plan tests can also cap a high earner below the IRS limit. Hitting the cap early can cost employer match when a plan matches each paycheck with no year-end true-up.
- The input bounds (ages 16 to 100, pay from $1,000 to $10,000,000, rates from 0% to 100%) are this page's own.
These figures are estimates for learning and planning, not financial, tax, legal or investment advice. Terms of use.
What to do with your 401(k) deferral rate
Find your year-to-date deferrals on your latest pay stub. The IRS limits page warns that "Generally, you aggregate all elective deferrals you made to all plans in which you participate to determine if you have exceeded these limits." If you changed jobs in 2026, subtract what went in at your first job from your [personal limit for the year](#how-it-works) ($24,500 under 50). Use the excess 401(k) deferral correction calculator if you went over.
To hit your cap on the last paycheck, set your rate to the share shown above (21.67% on the default $150,000 pay at age 52). Later in the year, divide the limit less your year-to-date deferrals by the paychecks left. Without a true-up, hitting the cap in paycheck 23 of 26 loses match on the last 3 paychecks; check yours in the employer match calculator.
At 50 or older, check that your plan allows catch-ups. The IRS notes that "You don’t need to be “behind” in your plan contributions in order to be eligible to make these additional elective deferrals." If your 2025 FICA wages from this employer topped $150,000, check the Roth catch-up requirement calculator and see what your balance can grow to in the 401(k) calculator.
401(k) contribution limit questions
What is the maximum 401(k) contribution for 2026?
The base employee deferral limit is $24,500 for 2026 under IRS Notice 2025-67, up $1,000 from 2025. Savers age 50 and over at year end can add an age-based catch-up on top of that base cap. See [How 401(k) contribution limits work](#how-it-works) for the 50+ and ages 60 to 63 totals.
How much should I contribute per paycheck to max out my 401(k)?
Divide your yearly limit by the number of paychecks you get in the year. Paid weekly across 52 paychecks, the age-52 limit works out to $625.00 a paycheck ($471.15 under age 50). See the [worked examples](#example) for biweekly and monthly paychecks.
Does the catch-up for ages 60 to 63 add to the age-50 catch-up?
No. Under 26 U.S.C. 414(v)(2)(B)(i), the higher amount applies to a saver "who would attain age 60 but would not attain age 64 before the close of the taxable year" instead of the standard catch-up. It adds $3,250 more room than the age-50 catch-up for those four years, then steps back down at age 64. See [How 401(k) contribution limits work](#how-it-works).
Do employer contributions count toward my 401(k) limit?
No, employer match and profit-sharing do not reduce your personal deferral cap. Instead, regular deferrals plus employer money must stay within the [section 415(c) total additions cap](#additions-and-catchup). That leaves $47,500 of room for employer money when you put in the full $24,500 base deferral in 2026.
Do I have to make my catch-up contributions Roth in 2026?
Only if your 2025 Social Security wages (Form W-2, box 3) from the employer running the plan were over $150,000. When your 2025 box 3 wages top $150,000, 100% of your catch-up must go into the plan's Roth account. Your base deferrals can still be pre-tax; see [the 2026 Roth catch-up (§414(v)(7))](#roth-catch-up-rule).
What happens if I switch jobs and put more than $24,500 in two 401(k) plans?
Your personal deferral cap covers all of your workplace plans together across the calendar year. If two jobs push your combined deferrals $2,000 over your cap, ask one plan to return the $2,000 excess plus its earnings by April 15 of the next year. That keeps the excess from being taxed twice; see [pay stub and Form W-2 checks](#paystub-and-w2).
Sources
- IRS, Notice 2025-67, 2026 amounts relating to retirement plans and IRAs, as adjusted for changes in cost-of-living (page modified Nov 13, 2025)
- IRS, Retirement topics - 401(k) and profit-sharing plan contribution limits (page reviewed Apr 8, 2026)
- IRS, Retirement topics - Catch-up contributions (page reviewed May 7, 2026)
- IRS, Matching contributions help you save more for retirement (page reviewed Apr 8, 2026)
- IRS, 401(k) Resource Guide - Plan Participants - 401(k) Plan Overview (page reviewed Aug 3, 2026)
- IRS, General Instructions for Forms W-2 and W-3 (2026) (page reviewed Apr 30, 2026)
- 26 U.S.C. 402, taxability of beneficiary of employees' trust (Cornell LII text) (current version)
- 26 U.S.C. 414, definitions and special rules (Cornell LII text) (current version)
- 26 U.S.C. 415, limitations on benefits and contribution under qualified plans (Cornell LII text) (current version)
- 26 U.S.C. 401, qualified pension, profit-sharing, and stock bonus plans (Cornell LII text) (current version)
More in Retirement Calculators and Finance Calculators.