The Money Pocket · 1-page PDF-ready sheet
Retirement Limits Cheat Sheet
401(k), IRA, Roth, HSA, and catch-up limits — plus the income phase-outs and withdrawal rules that trip people up.
Updated October 9, 2026 · themoneypocket.com
Contribution limits
| Account | Base limit | Catch-up |
|---|---|---|
| 401(k), 403(b), governmental 457(b), TSP | $24,500 | +$8,000 at 50+; +$11,250 at ages 60–63 |
| Total annual additions (employee + employer) | $72,000 | Catch-ups on top |
| Traditional or Roth IRA (combined) | $7,500 | +$1,100 at 50+ |
| SIMPLE IRA / SIMPLE 401(k) | $17,000 | +$4,000 at 50+; +$5,250 at 60–63 |
| HSA | $4,400 self-only / $8,750 family | +$1,000 at 55+ |
New for 2026: if your prior-year FICA wages from the employer exceeded the SECURE 2.0 threshold (about $150,000), your 401(k) catch-up contributions must go in as Roth.
Roth IRA income limits (MAGI)
| Filing status | Full contribution below | No contribution at or above |
|---|---|---|
| Single / head of household | $153,000 | $168,000 |
| Married filing jointly | $242,000 | $252,000 |
| Married filing separately (lived together) | $0 | $10,000 |
Over the limit? The backdoor Roth still works — watch the pro-rata rule. Find your number with the MAGI calculator.
Traditional IRA deduction phase-outs (covered by a workplace plan)
| Single / head of household, covered | $81,000 – $91,000 |
| Married filing jointly, contributor covered | $129,000 – $149,000 |
| Married filing jointly, only spouse covered | $242,000 – $252,000 |
Withdrawals
- Age 59½ — 10% early-withdrawal penalty no longer applies (income tax still does on pre-tax money).
- Rule of 55 — leave your job in or after the year you turn 55 and take penalty-free withdrawals from that employer’s 401(k) (age 50 for public-safety workers).
- Other penalty exceptions — substantially equal periodic payments (72(t)), disability, terminal illness, medical costs above 7.5% of AGI, birth or adoption (up to $5,000), one emergency withdrawal per year (up to $1,000), and, for IRAs only, first home (up to $10,000 lifetime) and higher-education costs.
- Roth five-year rule — earnings are tax-free once you’re 59½ and your first Roth contribution was at least five tax years ago. Contributions can always come out tax- and penalty-free.
Estimate the tax on a withdrawal with the IRA withdrawal calculator.
Required minimum distributions
| Born 1951 – 1959 | RMDs start at 73 |
| Born 1960 or later | RMDs start at 75 |
| First RMD deadline | April 1 of the year after you reach RMD age; later RMDs by December 31 |
| Missed RMD penalty | 25% of the shortfall, reduced to 10% if corrected within two years |
| Roth 401(k) and Roth IRA owners | No lifetime RMDs |
Social Security quick facts
- Full retirement age: 67 for anyone born in 1960 or later.
- Claiming at 62 cuts your benefit by up to 30%; waiting past full retirement age adds 8% per year until 70.
- 2026 taxable wage base: $184,500.
- Up to 85% of benefits can be taxable — check with the taxable Social Security calculator.
Sources: IRS Notice 2025-67; Rev. Proc. 2025-19 (HSA); SECURE 2.0 Act; IRS Publication 590-A/590-B; SSA. Informational only.