Maximum workplace retirement plan

contribution amounts


401(k), 403(b), most 457 plans and federal

Thrift Savings Plan


Catch-up contributions in these plans for

people 50 and older

IRA contribution limits 

Traditional and Roth IRAs for people

younger than 50


Catch-up IRA contributions for people 50

and older


Defined benefit pension plan annual

benefit limits


Annual employer limit for 401(k)-type

plans, SEP IRAs and solo 401(k)s

Annual contribution limit for SIMPLE plans$12,500

Catch-up contribution limit for people age

50 and up


AGI phaseout range of IRA deductibility

Single and contributing to workplace plan


to $72,000

Married filing jointly when the spouse making

the contribution has a workplace plan


to $119,000

Married filing jointly when the contributor isn't

covered by a workplace plan but the spouse

is covered


to $196,000

Married and covered by a workplace plan

but filing separately


to $10,000

Roth IRA income eligibility phaseout 
Single and head of household filers


to $133,000

Married filing jointly or qualified



to $196,000

Married filing separately


to $10,000


Retirement savings contribution credit,

or saver's credit, income limits

Married filing jointly couples$62,000
Head of household$46,500
Single taxpayers$31,000
Income subject to Social Security Tax$127,200

Frank J Antosz Jr, CPA

19500 Middlebelt Rd Ste 320W

Livonia, MI 48152

Phone: (248) 473-0391

Fax: (248) 473-0983

Email: fja-cpa (at) antosz.net