This table shows you the IRS dollar limits for a given plan year such as the maximum an employee can contribute (the 'elective deferral maximum'), the maximum you can add overall to your plan annually (the 'annual addition limitation') and the maximum compensation that may be considered when calculating contributions and allocations ('the annual compensation limitation) etc. Please note that if you are age 50 or older, the maximum you can add overall to your plan annually is the 'annual addition limitation' plus the catchup deferral maximum. Click on the magnifying glass on the right for more detail.

Record IRS Dollar limits
Irs dollar limits plan year :
2018
HCE definition 414 q 1 :
120000
Elective deferral maximum :
18500
Catchup deferral maximum :
6000
Annual addition limitation :
55000
Annual compensation limitation :
275000
Hce ownership threshold :
5
Taxable wage base :
128400
Key employee :
175000
Ira contribution limit :
5500
Ira catchup contribution limit :
1000
Net profit adjustment se short line 4 :
.9235
Less than amount se short line 4 :
400
Less than amount se short line 5 :
128400
Se tax rate first :
.153
Se tax rate second :
.029
Se add amount to tax rate second :
15921.60
Loading, updating changes...