IRS Updates Retirement Contibution Limits for 2025

11/04/2024

The IRS has announced updates for 2025 retirement contributions to keep pace with inflation:

401(k) and Similar Plans:

Employees will be able to contribute up to $23,500 to 401(k), 403(b), and federal Thrift Savings Plans in 2025. The current contribution limit for 2024 is $23,000. The catch-up contribution limit for those aged 50+ will remain at $7,500, meaning eligible individuals will be able to contribute a maximum of $31,000 in 2025. Additionally, under SECURE 2.0, for individuals aged 60-63, a higher catch-up contribution limit of $11,250 applies, meaning for them a maximum contribution of $34,750 in 2025. 

IRAs:

The annual IRA (individual retirement account) contribution limit will remain at $7,000, with a $1,000 catch-up for those aged 50+. Eligibility income limits for traditional and Roth IRAs will increase. For example, the Roth IRA income phase-out range will increase to between $150,000 and $165,000 for singles, and between $236,000 to $246,000 for married couples filing jointly. The current income phase-out range for 2024 is between $146,000 to $161,000 for singles, and between $230,000 to $240,000 for married couples filing jointly.

Saver's Credit:

Income thresholds for the Saver's Credit, which offers tax breaks for low- to moderate-income earners contributing to retirement, are also being raised. The income cap in 2025 will be $79,000 for joint filers, $59,250 for heads of household, and $39,500 for single filers. The current income thresholds for 2024 are $76,500 for joint filers, $57,375 for heads of household, and $38,250 for single filers.

SIMPLE Retirement Accounts:

SIMPLE contribution limits will rise to $16,500 in 2025, up from $16,000 in 2024. Those with certain applicable SIMPLE accounts will be allowed contributions up to $17,600. The standard catch-up limit for those aged 50 and older will stay at $3,500 in 2025, and for certain applicable SIMPLE plans, it will be $3,850. Additionally, under SECURE 2.0 changes, individuals aged 60 to 63 who participate in SIMPLE plans will have a higher catch-up contribution limit of $5,250.

Greater Flexibility for Maximizing Retirement Savings

These IRS adjustments reflect annual cost-of-living changes to help retirement savers keep pace with inflation. By gradually raising contribution limits, the IRS aims to ensure that savers can maintain the real value of their retirement savings as living costs rise. This is particularly beneficial for those approaching retirement, as expanded catch-up contributions provide added flexibility for individuals aiming to strengthen their retirement funds in the final years of their careers. With higher limits across various retirement accounts, older individuals can significantly increase their contributions, helping close any retirement savings gaps and enhancing their financial security as they transition into retirement.

These expanded limits—especially for individuals aged 60 to 63 under the SECURE 2.0 Act—offer a valuable opportunity for those who may have had limited ability to save in earlier years. By allowing larger contributions during these key years, the IRS is supporting retirement savers in maximizing their savings potential, empowering them to better prepare for a financially stable future.

Get Help with Your Tax Planning

If you have any questions about the recent IRS updates to retirement contribution limits for 2025 or need assistance navigating the complexities of retirement planning and tax implications, don't hesitate to reach out. Our team is here to help you understand how these changes affect your retirement strategy and ensure you maximize your tax benefits. Contact us today to get personalized advice and support tailored to your unique financial situation.

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