Roth Catch-Up Calculator (2026)
If your prior-year FICA wages exceed $150,000 and you are catch-up eligible, all 2026 catch-up contributions must be Roth. See the limit, mandate, and estimated current-year tax effect in 30 seconds.
Last updated: October 26, 2026
Filing this year? Tax software applies these deductions to your real return. Compare free-filing options.We may earn a commission from links on this page, at no cost to you.
Compare tax software →How it works
- Age 50 by year-end: you must be at least 50 by the end of the current tax year to make catch-up contributions. A participant who reaches age 60 through 63 in 2026 can use the $11,250 limit. IRS Notice 2025-67
- Prior-year Box 3 test: for 2026, use 2025 W-2 Box 3 FICA wages. Wages must strictly exceed $150,000; exactly $150,000 is not a Roth mandate. IRC §414(v)(7)(A); IRS Notice 2025-67
- Roth-only mandate: when the test applies, every catch-up dollar must be designated Roth. If the plan has no designated Roth program, the participant cannot make catch-up contributions.
- Tax display: a permitted pre-tax catch-up shows an estimated 2026 federal tax deferral using the exact bracket walk. Roth catch-up shows $0 current-year saving and can receive tax-free qualified withdrawals under the applicable Roth rules.
FAQ
What wages count for the Roth catch-up test?
Use prior-year FICA wages from W-2 Box 3 for the common-law employer. Successor and predecessor employer wages are aggregated under the final regulations.
Does exactly $150,000 trigger the mandate?
No. The 2026 threshold is triggered only when prior-year Box 3 wages exceed $150,000. Exactly $150,000 does not mandate Roth. A participant not subject to the mandate may choose Roth if offered, but the plan may not force Roth on that participant.
What if my plan has no Roth option?
A threshold-subject participant cannot make catch-up contributions in a plan without a designated Roth program.
What is the 2026 catch-up limit?
The regular age-50 catch-up limit is $8,000. It is $11,250 for someone who attains age 60, 61, 62, or 63 during 2026.
Why can a very high earner still pass the wage test?
Box 3 wages are capped by the Social Security wage base. The 2025 cap is $176,100, which is still above the $150,000 threshold.
What happened in 2025?
The administrative transition relief ended December 31, 2025. For a 2025 selection this page displays the transition note rather than applying the 2026 Roth mandate.
Methodology
For calendar-year plans, age means age at the end of the selected current tax year. A participant age 50+ is catch-up eligible. Under SECURE 2.0 §603 and IRC §414(v)(7)(A), 2025 W-2 Box 3 FICA wages must strictly exceed $150,000 to require Roth catch-up in 2026; exactly $150,000 does not trigger it. Wages are from the common-law employer, with applicable successor/predecessor wages aggregated. This is not the participant's household AGI test.
T.D. 10033 (90 FR 44527, September 16, 2025) supplies the final regulations. The statutory mandate applies beginning January 1, 2026 for calendar-year plans; administrative transition relief ended December 31, 2025, even though the final regulations generally apply beginning in 2027. All catch-up must be Roth for a threshold-subject participant. Without a designated Roth program the allowed catch-up is $0. Participants not subject to the mandate may choose Roth if available; the plan may not force Roth on them.
IRS Notice 2025-67, pages 1–2 sets the 2026 elective-deferral limit at $24,500, regular catch-up at $8,000, and age-60-through-63 catch-up at $11,250. Age 64 returns to the regular limit. Allowed catch-up is min(requested, age limit), unless the plan restriction blocks it; any excess request is shown separately. These are employer-plan limits, not IRA or SIMPLE-plan limits. Plan-specific compensation and contribution restrictions are outside this estimate.
Box 3 is capped by the Social Security wage base. The SSA Contribution and Benefit Base table confirms $176,100 for 2025, still above the mandate threshold. An entry above that wage base does not undo the mandate; check the actual W-2 and applicable employer aggregation with the plan administrator.
Pre-tax savings equal federal tax before minus tax after the allowed catch-up, using the existing exact bracket walk and standard deduction (2026: IRS Rev. Proc. 2025-32). Enter current-year AGI before this proposed catch-up; regular deferrals are assumed already reflected. Single / HoH uses the project's single-filer proxy. Other deductions, credits, state tax and payroll tax are excluded. This is tax deferral, not a lifetime tax saving. Roth shows $0 current-year saving; qualified withdrawals may be tax-free.
The 2025 selection uses $23,500 regular deferrals, $7,500 regular catch-up and $11,250 for ages 60–63, with the transition-relief note and 2025 tax tables. Later years can be entered, but results are withheld until their indexed limits, wage threshold and tax tables are verified; 2026 figures are never silently reused.
Sources: SECURE 2.0 §603 (Pub. L. 117-328, div. T); IRC §414(v)(7)(A); T.D. 10033, 90 FR 44527 (Sept. 16, 2025), reproduced in IRS Bulletin 2025-40; IRS Notice 2025-67 pp. 1–2; SSA Contribution and Benefit Base table (2025); IRS Rev. Proc. 2025-32 — accessed October 2026Last updated: October 26, 2026 · Reviewed against official IRS guidanceContinue with OBBBA Savings Hub · OBBBA tax changes summary · W-4 year-end planning guide