Source: Notice 2024-80, 2024-47 I.R.B. 1120
Section | Description of Limitation | 2025 | 2024 |
| AGI ceiling for 50% retirement savings credit: | ||
25B(b)(1)(A) | · Married filing jointly | $47,500 | $46,000 |
25B(b)(2)(A) | · Head of household | $35,625 | $34,500 |
25B(b)(2)(B) | · Single or married filing separately | $23,750 | $23,000 |
| AGI ceiling for 20% retirement savings credit: | ||
25B(b)(1)(B) | · Married filing jointly | $51,000 | $50,000 |
25B(b)(2)(A) | · Head of household | $38,250 | $37,000 |
25B(b)(2)(B) | · Single or married filing separately | $25,500 | $25,000 |
| AGI ceiling for 10% retirement savings credit: | ||
25B(b)(1)(C) | · Married filing jointly | $79,000 | $76,500 |
25B(b)(2)(A) | · Head of household | $59,250 | $57,375 |
25B(b)(2)(B) | · Single or married filing separately | $39,500 | $38,250 |
45E(f)(2)(C) | Compensation ceiling for contributions tax credit (Contributions for employees whose compensation exceeds this amount may not be taken into account in calculating the credit.) |
$105,000 |
$100,000 |
72(t)(2)(K)(ii)(I) | Maximum in-service distributions to domestic abuse victims |
$10,300 |
$10,000 |
401(a)(17) | Maximum compensation that plans may take into account (also limits compensation taken into account for determining deductible employer contributions to defined contribution plans (§404(l) and simplified employee pensions (§408(k)(c)(3)) |
$350,000 |
$345,000 |
401(a)(17) | Compensation limitation for grandfathered governmental plans (See Treas. Reg. §1.401(a)(17)-1(d)(4).) |
$520,000 |
$505,000 |
401(a)(39)(B)(i)(III) | Maximum qualified long-term care distributions (allowed after December 29, 2025) |
$2,600 |
N/A |
401(k)(16)(D)(i)(II) | Maximum elective deferrals (401(k) starter plans) |
$6,000 |
$6,000 |
401(k)(16)(D)(iii) | Maximum catch-up contributions (401(k) starter plans) |
$1,000 |
$1,000 |
402(g)(1) | Maximum elective deferrals (general rule) | $23,500 | $23,000 |
402A(e)(3)(A)(i) | Account balance limitation for pension-linked emergency savings accounts |
$2,500 |
$2,500 |
403(b)(16)(B) | Maximum elective deferrals (403(b) safe harbor deferral plan) |
$6,000 |
$6,000 |
403(b)(16)(B) | Maximum catch-up contributions (403(b) safe harbor deferral plan) |
$1,000 |
$1,000 |
409(o)(1)(C)(ii) | Maximum ESOP balance subject to five-year distribution period |
$1,415,000 |
$1,380,000 |
409(o)(1)(C)(ii) | Increment for lengthened ESOP distribution period (maximum distribution period lengthened by one year for each increment or fraction thereof, but maximum period cannot exceed ten years) |
$280,000 |
$275,000 |
414(q)(1)(B) | Highly compensated employee compensation threshold (Only employees whose compensation exceeded this amount in the preceding plan year can be classified as HCEs.) |
$160,000 |
$155,000 |
414(v)(2)(B)(i) | Maximum catch-up contribution (general rule) | $7,500 | $7,500 |
414(v)(1)(E)(i) | Catch-up contributions (ages 60 through 63) (general rule) |
$11,250 |
N/A |
414(v)(7)(A) | Wage threshold for Roth catch-ups only (In 2026 and later, employees who earned more in the prior year must designate catch-ups as Roth contributions.) |
$145,000 |
N/A |
415(b)(1)(A) | Maximum projected annual benefit (DB plans, dollar limitation) |
$280,000 |
$275,000 |
415(b)(1)(B) | Maximum projected annual benefit (DB plans, adjustment of compensation-based limitation) | 1.0262 | 1.0351 |
415(c)(1)(B) | Maximum annual additions (DC plans) | $70,000 | $69,000 |
416(i)(1)(A)(i) | Compensation threshold for classifying officers as key employees |
$230,000 |
$220,000 |
432(e)(9)(H)(v)(III)(aa) | Threshold for systemically important multiemployer plan |
$1,441,000,000 |
$1,369,000,000 |
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