IRS 2018 Retirement Plan Contributions

Maximum workplace retirement plan contribution amounts

2018

2017

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

$18,500

$18,000

Catch-up contributions in these plans for people 50 and older

$6,000

$6,000

 

IRA contribution limits

2018

2017

Traditional and Roth IRAs for people younger than 50

$5,500

$5,500

Catch-up IRA contributions for people 50 and older

$1,000

$1,000

Defined benefit pension plan annual benefit limits

$220,000

$215,000

Annual employer limit for 401(k)-type plans, SEP IRAs and solo 401(k)s

$55,000

$54,000

Annual contribution limit for SIMPLE plans

$12,500

$12,500

Catch-up contribution limit for people age 50 and up

$3,000

$3,000

 

Adjusted gross income phaseout range of IRA deductibility

2018

2017

Single and contributing to a workplace plan

$63,000
 to $73,000

$62,000
 to $72,000

Married filing jointly when the spouse making the contribution has a workplace plan

$101,000
to $121,000

$99,000
to $119,000

Married filing jointly when the contributor isn't covered by a workplace plan but the spouse is covered

$189,000
to $199,00

$186,000
to $196,000

Married and covered by a workplace place plan but filing separately

$0 to $10,000

$0 to $10,000

 

Roth IRA income eligibility phaseout

2018

2017

Single and head of household filers

$120,000
to $135,000

$118,000
to $133,000

Married filing jointly or qualified widow/widowers

$189,000
to $199,000

$186,000
to $196,000