US Retirement Contribution Planner (2026)

Find the optimal 2026 contribution allocation across Solo 401(k), SEP-IRA, Traditional and Roth IRA, and HSA. SECURE 2.0 enhanced catch-ups for ages 60–63, Roth MAGI phase-outs ($150k–$165k single, $236k–$246k MFJ), mandatory Roth catch-up for prior-year FICA wages above $145,000, and a total tax-savings estimate at your marginal rate.

Guidance, not advice. This calculator runs the rules as published, it doesn't assess your circumstances. Your actual tax may be affected by factors it doesn't cover (deductions, credits, filing status nuances, state-specific adjustments). Always seek financial or tax advice from a qualified CPA, Enrolled Agent, or tax attorney, or contact the IRS. Read our editorial scope →

Your situation

All 2026 limits are OBBBA-locked and reflect SECURE 2.0 catch-up tiers.

Age (end of 2026)

Base limits (under 50)

Filing status

Modified AGI (for phase-outs)

Net self-employment income (Sched C / K-1)

Used for Solo 401(k) employer share and SEP-IRA. Set to 0 if W-2 only.

Prior-year FICA wages from same employer

Triggers mandatory Roth catch-up at $145,000 (SECURE 2.0).

Marginal federal tax rate (%)

For tax-savings estimate on pre-tax shelter.

Active in employer retirement plan

Phases out Traditional IRA deductibility.

HSA-qualifying HDHP coverage

Required for HSA contributions.

Optimal allocation: shelter up to $55,234

Estimated federal tax savings: $13,256 at your 24% marginal rate.

Solo 401(k) and SEP-IRA cannot stack on the same self-employment income — the planner picks whichever shelters more. Add either Traditional or Roth IRA (not both for the same dollars), plus HSA if you have HDHP coverage.

Solo 401(k)$72,000

Employee deferral$24,500

Employer profit-share (25%)$23,234

Combined employee + employer cap $72,000 + age-based catch-up.

SEP-IRA$20,000

20% of net SE (≈25% of gross)$20,000

25% of net SE (≈20% of gross), capped $72,000. No catch-up contribution.

Traditional IRA$7,500

Base limit$7,500

Deductible amount$7,500

Up to $7,500 contribution. Deductible portion depends on employer-plan coverage and MAGI.

Roth IRA$0

Base limit$7,500

Consider a backdoor Roth: contribute non-deductible to Traditional IRA, then convert. Watch the pro-rata rule.

MAGI phase-out: $150,000–$165,000. Allowed: 0% of base.

HSA$0

Enable HDHP toggle above to model.

Requires HSA-qualifying HDHP coverage.

Notes

• Roth IRA contribution limited by MAGI phase-out. Consider a backdoor Roth IRA (non-deductible Traditional IRA → Roth conversion). Watch out for the pro-rata rule if you have pre-tax IRA balances.

• Solo 401(k) and SEP-IRA are mutually exclusive in practice — pick one. Solo 401(k) usually wins at low/moderate income (lets you defer 100% of first $24,500). SEP wins for simplicity at very high income.

Tax year 2026 · USD · OBBBA permanent law

Formula: Solo 401(k) total = employee deferral + 25% × (net SE − ½ SE tax), capped at $72,000 + catch-up. SEP-IRA = 20% × net SE, capped $72,000.

Assumptions

Limits are 2026 OBBBA-locked: $24,500 401(k) deferral, $7,500 IRA, $4,400/$8,750 HSA, combined DC plan cap $72,000.
Catch-ups (SECURE 2.0): $8,000 401(k) / $1,000 IRA at 50–59 and 64+; $11,250 / $2,000 enhanced at 60–63 only.
Roth IRA MAGI phase-out: $150k–$165k single, $236k–$246k MFJ, $0–$10k MFS.
Mandatory Roth catch-up §603 triggers at >$145,000 prior-year FICA wages from the same employer.
Solo 401(k) and SEP-IRA cannot be combined on the same self-employment income. Pick whichever shelters more.
Traditional IRA deductibility phases out only if you (or spouse) are an active participant in an employer plan.
HSA assumes HDHP coverage for the entire year — partial-year requires the last-month or full-contribution rule analysis.

Estimates only — not tax advice. Brackets, deductions and thresholds reflect the locked 2026 federal configuration. State amounts use each state's posted 2026 top-line rules and may differ from a full state-form computation. Always confirm complex situations with a qualified CPA, EA, or tax attorney.