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Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Rules Governing Practice before IRS

Retirement Topics - Catch-Up Contributions

Individuals who are age 50 or over at the end of the calendar year can make annual catch-up contributions.

Catch-up contributions up to $6,000 in 2015 - 2018 may be permitted by these plans:

  • 401(k) (other than a SIMPLE 401(k))
  • 403(b)
  • SARSEP
  • governmental 457(b)

Elective deferrals are not treated as catch-up contributions until they exceed the limit of $18,500 in 2018 ($18,000 in 2015 - 2017) or the ADP test limit of section 401(k)(3) or the plan limit (if any).

A participant can make catch-up contributions for a year up to the lesser of the following amounts:

  • The catch-up contribution dollar limit, or
  • The excess of the participant's compensation over the elective deferral contributions that are not catch-up contributions.

Plan participants must make catch-up contributions to a retirement plan via elective deferrals. Catch-up contributions must be made before the end of the plan year.

SIMPLE Plan Catch-Up Amounts

A SIMPLE IRA or a SIMPLE 401(k) plan may permit catch-up contributions up to $3,000 in 2015 - 2018. Salary reduction contributions in a SIMPLE IRA plan are not treated as catch-up contributions until they exceed $12,500 in 2015 - 2018.

403(b) Plan Catch-Up Amounts

Employees with at least 15 years of service may be eligible to make additional contributions to a 403(b) plan in addition to the regular catch-up for participants who are age 50 or over. See the discussion of 403(b) Contribution Limits for details.

IRA Catch-Up Amounts

You can make catch-up contributions to your traditional or Roth IRA up to $1,000 in 2015 - 2018. Catch-up contributions to an IRA are due by the due date of your tax return (not including extensions).

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