{
  "title": "2026 Catch-Up Contributions: 401(k), IRA, SIMPLE and HSA, and the New Roth Rule",
  "canonical": "https://quantcalc.app/catch-up-contributions-2026/",
  "tax_year": 2026,
  "status": "OFFICIAL",
  "license": "CC-BY-4.0",
  "date_modified": "2026-10-11",
  "sources": [
    {
      "label": "IRS Notice 2025-67",
      "url": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf"
    },
    {
      "label": "26 U.S.C. §414(v)",
      "url": "https://www.law.cornell.edu/uscode/text/26/414"
    },
    {
      "label": "IRC §223(b)(3)(B)",
      "url": "https://www.law.cornell.edu/uscode/text/26/223"
    },
    {
      "label": "IRS Publication 590-A",
      "url": "https://www.irs.gov/publications/p590a"
    }
  ],
  "figures": {
    "rows": [
      {
        "key": "cu_k50",
        "label": "401(k), 403(b), governmental 457(b) and TSP, age 50+",
        "value": 8000
      },
      {
        "key": "cu_k6063",
        "label": "401(k), 403(b), governmental 457(b) and TSP, ages 60 to 63",
        "value": 11250
      },
      {
        "key": "cu_s50",
        "label": "SIMPLE IRA and SIMPLE 401(k), age 50+",
        "value": 4000
      },
      {
        "key": "cu_s50h",
        "label": "SIMPLE, age 50+, at a higher-limit employer",
        "value": 3850
      },
      {
        "key": "cu_s6063",
        "label": "SIMPLE, ages 60 to 63",
        "value": 5250
      },
      {
        "key": "cu_ira",
        "label": "IRA (traditional and Roth combined), age 50+",
        "value": 1100
      },
      {
        "key": "cu_hsa",
        "label": "HSA, age 55+",
        "value": 1000
      },
      {
        "key": "cu_rothwage",
        "label": "Roth catch-up wage threshold",
        "value": 150000
      }
    ],
    "max_with_catch50": 32500,
    "max_with_catch6063": 35750
  }
}