Traditional and Roth IRA Contribution Limits Plus Catch-Up
2025	$7,000	$1,000
2024	$7,000	$1,000
2023	$6,500	$1,000
2022	$6,000	$1,000
2021	$6,000	$1,000
2020	$6,000	$1,000
2019	$6,000	$1,000
2018	$5,500	$1,000
2017	$5,500	$1,000
2016	$5,500	$1,000
2015	$5,500	$1,000
2014	$5,500	$1,000
2013	$5,500	$1,000
2012	$5,000	$1,000
2011	$5,000	$1,000
2010	$5,000	$1,000
2009	$5,000	$1,000
2008	$5,000	$1,000
2007	$4,000	$1,000
2006	$4,000	$1,000
2005	$4,000	$500

	Regular Deferral Limit	Regular Catch-Up Deferral Limit	Increased Deferral Limit	Increased Catch-Up Deferral Limit	Increased Catch-Up Deferral (Ages 60-63)
SIMPLE IRA Deferral Limits
2025	$16,500	$3,500	$17,600	$3,850	$5,250
2024	$16,000	$3,500	$17,600	$3,850	N/A
2023	$15,500	$3,500	N/A	N/A	N/A
2022	$14,000	$3,000	N/A	N/A	N/A
2021	$13,500	$3,000	N/A	N/A	N/A
2020	$13,500	$3,000	N/A	N/A	N/A
2019	$13,000	$3,000	N/A	N/A	N/A
2018	$12,500	$3,000	N/A	N/A	N/A
2017	$12,500	$3,000	N/A	N/A	N/A
2016	$12,500	$3,000	N/A	N/A	N/A
2015	$12,500	$3,000	N/A	N/A	N/A
2014	$12,000	$2,500	N/A	N/A	N/A
2013	$12,000	$2,500	N/A	N/A	N/A
2012	$11,500	$2,500	N/A	N/A	N/A
2011	$11,500	$2,500	N/A	N/A	N/A
2010	$11,500	$2,500	N/A	N/A	N/A
2009	$11,500	$2,500	N/A	N/A	N/A
2008	$10,500	$2,500	N/A	N/A	N/A
2007	$10,500	$2,500	N/A	N/A	N/A
2006	$10,000	$2,500	N/A	N/A	N/A
2005	$10,000	$2,000	N/A	N/A	N/A

SIMPLE IRA Additional Nonelective Contribution Limit
2025	$5,100
2024	$5,000

	Regular Deferral Limit	Regular Deferral Limit	Increased Catch-Up Deferral (Ages 60-63)
IRC 402(g) Deferral Limit Plus Catch-Up
2025	$23,500	$7,500	$11,250
2024	$23,000	$7,500	N/A
2023	$22,500	$7,500	N/A
2022	$20,500	$6,500	N/A
2021	$19,500	$6,500	N/A
2020	$19,500	$6,500	N/A
2019	$19,000	$6,000	N/A
2018	$18,500	$6,000	N/A
2017	$18,000	$6,000	N/A
2016	$18,000	$6,000	N/A
2015	$18,000	$6,000	N/A
2014	$17,500	$5,500	N/A
2013	$17,500	$5,500	N/A
2012	$17,000	$5,500	N/A
2011	$16,500	$5,500	N/A
2010	$16,500	$5,500	N/A
2009	$16,500	$5,500	N/A
2008	$15,500	$5,000	N/A
2007	$15,500	$5,000	N/A
2006	$15,000	$5,000	N/A
2005	$14,000	$4,000	N/A

Highly Compensated Employee
2025	$160,000
2024	$155,000
2023	$150,000
2022	$135,000
2021	$130,000
2020	$130,000
2019	$125,000
2018	$120,000
2017	$120,000
2016	$120,000
2015	$120,000
2014	$115,000
2013	$115,000
2012	$115,000
2011	$110,000
2010	$110,000
2009	$110,000
2008	$105,000
2007	$100,000
2006	$100,000
2005	$95,000

Traditional IRA Contribution Deduction Modified Adjusted Gross Income (MAGI) Phase-Out Ranges
Single, Active Participant	$79,000 - $89,000 (2025) $77,000 - $87,000 (2024)
Married, Active Participant, Filing a Joint Federal Income Tax Return	$126,000 - $146,000 (2025) $123,000 - $143,000 (2024)
Married, Active Participant, Filing a Separate Federal Income Tax Return	$0 - $10,000 (2025 and 2024)
Spouse is an Active Participant	$236,000 - $246,000 (2025) $230,000 - $240,000 (2024)
Roth IRA Contribution Eligibility Modified Adjusted Gross Income (MAGI) Phase-Out Ranges
Single Individuals	$150,000 - $165,000 (2025) $146,000 - $161,000 (2024)
Married, Filing a Joint Federal Income Tax Return	$236,000 - $246,000 (2024) $230,000 - $240,000 (2024)
Married, Filing a Separate Income Tax Return	$0 - $10,000 (2025 and 2024)

Saver’s Tax Credit Adjusted Gross Income (2025)
Joint Return		Head of Household		All Other Cases
Over	Not Over	Over	Not Over	Over	Not Over
$0	$47,500	$0	$35,625	$0	$23,750
$47,500	$51,000	$35,625	$38,250	$23,750	$25,500
$51,000	$79,000	$38,250	$59,250	$25,500	$39,500
$79,000		$59,250		$39,500

Saver’s Tax Credit Adjusted Gross Income (2024)
Joint Return		Head of Household		All Other Cases
Over	Not Over	Over	Not Over	Over	Not Over
$0	$46,000	$0	$34,500	$0	$23,000
$46,000	$50,000	$34,500	$37,500	$23,000	$25,000
$50,000	$76,500	$37,500	$57,375	$25,000	$38,250
$76,500		$57,375		$38,250

	Annual Limit	One-Time Donation to a Charitable Remainder Trust or Charitable Gift Annuity
Qualified Charitable Distribution Limits
2025	$108,000	$54,000
2024	$105,000	$53,000
2023	$100,000	$53,000
2006-2022	$100,000	$50,000

	Limitation for Eligible Distributions
Domestic Abuse Victim Distribution
2025	$10,300
2024	$10,000

Health Savings Account Limits
Deductible & Out-Of-Pocket Expense Cap Requirements
Coverage Type	Deductible	Out-of-Pocket Expense Cap
Self-Only Coverage	At least $1,650 (2025) At least $1,600 (2024) At least $1,500 (2023)	Not to exceed $8,300 (2025) Not to exceed $8,050 (2024) Not to exceed $7,500 (2023)
Family Coverage	At least $3,300 (2025) At least $3,200 (2024) At least $3,000 (2023)	Not to exceed $16,600 (2025) Not to exceed $16,100 (2024) Not to exceed $15,000 (2023)
Full-Year HSA Contribution Limits*
Coverage Type	Maximum Annual Contribution Limit	Maximum Catch-Up Contribution Limit
Self-Only Coverage	$4,300 (2025) $4,150 (2024) $3,850 (2023)	$1,000 (2025, 2024, and 2023)
Family Coverage	$8,550 (2025) $8,300 (2024) $7,750 (2023)	$1,000 (2025, 2024, and 2023)
*Based on 12 months of eligibility with the same HDHP coverage type (i.e., self-only or family), or eligibility for the entire year based on last-month rule.