Traditional and Roth IRA Contribution Limits Plus Catch-Up
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
2024	$16,000	$3,500	$17,600	$3,850	Begins in 2025
2023	$15,500	$3,500	N/A	N/A
2022	$14,000	$3,000	N/A	N/A
2021	$13,500	$3,000	N/A	N/A
2020	$13,500	$3,000	N/A	N/A
2019	$13,000	$3,000	N/A	N/A
2018	$12,500	$3,000	N/A	N/A
2017	$12,500	$3,000	N/A	N/A
2016	$12,500	$3,000	N/A	N/A
2015	$12,500	$3,000	N/A	N/A
2014	$12,000	$2,500	N/A	N/A
2013	$12,000	$2,500	N/A	N/A
2012	$11,500	$2,500	N/A	N/A
2011	$11,500	$2,500	N/A	N/A
2010	$11,500	$2,500	N/A	N/A
2009	$11,500	$2,500	N/A	N/A
2008	$10,500	$2,500	N/A	N/A
2007	$10,500	$2,500	N/A	N/A
2006	$10,000	$2,500	N/A	N/A
2005	$10,000	$2,000	N/A	N/A

SIMPLE IRA Additional Nonelective Contribution Limit
2024	$5,000

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

Highly Compensated Employee
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	$77,000 - $87,000 (2024) $73,000 - $83,000 (2023)
Married, Active Participant, Filing a Joint Federal Income Tax Return	$123,000 - $143,000 (2024) $116,000 - $136,000 (2023)
Married, Active Participant, Filing a Separate Federal Income Tax Return	$0 - $10,000 (2024 and 2023)
Spouse is an Active Participant	$230,000 - $240,000 (2024) $218,000 - $228,000 (2023)
Roth IRA Contribution Eligibility Modified Adjusted Gross Income (MAGI) Phase-Out Ranges
Single Individuals	$146,000 - $161,000 (2024) $138,000 - $153,000 (2023)
Married, Filing a Joint Federal Income Tax Return	$230,000 - $240,000 (2024) $218,000 - $228,000 (2023)
Married, Filing a Separate Income Tax Return	$0 - $10,000 (2024 and 2023)

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

Saver’s Tax Credit Adjusted Gross Income (2023)
Joint Return		Head of Household		All Other Cases
Over	Not Over	Over	Not Over	Over	Not Over
$0	$43,500	$0	$32,625	$0	$21,750
$43,500	$47,500	$32,625	$35,625	$21,750	$23,750
$47,500	$73,000	$35,625	$54,750	$23,750	$36,500
$73,000		$54,750		$36,500

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

Health Savings Account Limits
Deductible & Out-Of-Pocket Expense Cap Requirements
Coverage Type	Deductible	Out-of-Pocket Expense Cap
Self-Only Coverage	At least $1,600 (2024) At least $1,500 (2023) At least $1,400 (2022)	Not to exceed $8,050 (2024) Not to exceed $7,500 (2023) Not to exceed $7,050 (2022)
Family Coverage	At least $3,200 (2024) At least $3,000 (2023) At least $2,800 (2022)	Not to exceed $16,100 (2024) Not to exceed $15,000 (2023) Not to exceed $14,100 (2022)
Full-Year HSA Contribution Limits*
Coverage Type	Maximum Annual Contribution Limit	Maximum Catch-Up Contribution Limit
Self-Only Coverage	$4,150 (2024) $3,850 (2023) $3,650 (2022)	$1,000 (2024, 2023, and 2022)
Family Coverage	$8,300 (2024) $7,750 (2023) $7,300 (2022)	$1,000 (2024, 2023, and 2022)
*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.