Traditional and Roth IRA Contribution Limits Plus Catch-Up
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
SIMPLE IRA Deferral Limit Plus Catch-Up
2023	$15,500	$3,500
2022	$14,000	$3,000
2021	$13,500	$3,000
2020	$13,500	$3,000
2019	$13,000	$3,000
2018	$12,500	$3,000
2017	$12,500	$3,000
2016	$12,500	$3,000
2015	$12,500	$3,000
2014	$12,000	$2,500
2013	$12,000	$2,500
2012	$11,500	$2,500
2011	$11,500	$2,500
2010	$11,500	$2,500
2009	$11,500	$2,500
2008	$10,500	$2,500
2007	$10,500	$2,500
2006	$10,000	$2,500
2005	$10,000	$2,000
IRC 402(g) Deferral Limit Plus Catch-Up
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
IRC 415 Annual Additions Limit
2023		$66,000
2022		$61,000
2021		$58,000
2020		$57,000
2019		$56,000
2018		$55,000
2017		$54,000
2016		$53,000
2015		$53,000
2014		$52,000
2013		$51,000
2012		$50,000
2011		$49,000
2010		$49,000
2009		$49,000
2008		$46,000
2007		$45,000
2006		$44,000
2005		$42,000
Compensation Cap
2023	$330,000
2022	$305,000
2021	$290,000
2020	$285,000
2019	$280,000
2018	$275,000
2017	$270,000
2016	$265,000
2015	$265,000
2014	$260,000
2013	$255,000
2012	$250,000
2011	$245,000
2010	$245,000
2009	$245,000
2008	$230,000
2007	$225,000
2006	$220,000
2005	$210,000
Highly Compensated Employee
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
SEP Eligibility
2023	$750
2022	$650
2021	$650
2020	$600
2019	$600
2018	$600
2017	$600
2016	$600
2015	$600
2014	$550
2013	$550
2012	$550
2011	$550
2010	$550
2009	$550
2008	$500
2007	$500
2006	$450
2005	$450
Taxable Wage Base
2023	$160,200
2022	$147,000
2021	$142,800
2020	$137,700
2019	$132,900
2018	$128,700
2017	$127,200
2016	$118,500
2015	$118,500
2014	$117,000
2013	$113,700
2012	$110,100
2011	$106,800
2010	$106,800
2009	$106,800
2008	$102,000
2007	$97,500
2006	$94,200
2005	$90,000

Traditional IRA Contribution Deduction Modified Adjusted Gross Income (MAGI) Phase-Out Ranges
Single, Active Participant	$73,000 - $83,000 (2023) $68,000 - $78,000 (2022)
Married, Active Participant, Filing a Joint Federal Income Tax Return	$116,000 - $136,000 (2023) $109,000 - $129,000 (2022)
Married, Active Participant, Filing a Separate Federal Income Tax Return	$0 - $10,000 (2023 and 2022)
Spouse is an Active Participant	$218,000 - $228,000 (2023) $204,000 - $214,000 (2022)
Roth IRA Contribution Eligibility Modified Adjusted Gross Income (MAGI) Phase-Out Ranges
Single Individuals	$138,000 - $153,000 (2023)  $129,000 - $144,000 (2022)
Married, Filing a Joint Federal Income Tax Return	$218,000 - $228,000 (2023) $204,000 - $214,000 (2022)
Married, Filing a Separate Income Tax Return	$0 - $10,000 (2023 and 2022)

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

Saver’s Tax Credit Adjusted Gross Income (2022)
Joint Return		Head of Household		All Other Cases
Over	Not Over	Over	Not Over	Over	Not Over	Applicable Percentage
$0	$41,000	$0	$30,750	$0	$20,500	50%
$41,000	$44,000	$30,750	$33,000	$20,500	$22,000	20%
$44,000	$68,000	$33,000	$51,000	$22,000	$34,000	10%
$68,000		$51,000		$34,000		0%

Health Savings Account Limits
High Deductible Health Plan
	Deductible	Out-of-Pocket Expense Cap
Self-Only Coverage	At least $1,500 (2023) At least $1,400 (2022) At least $1,400 (2021)	Not to exceed $7,500 (2023) Not to exceed $7,050 (2022) Not to exceed $7,000 (2021)
Family Coverage	At least $3.000 (2023) At least $2,800 (2022) At least $2,800 (2021)	Not to exceed $15,000 (2023) Not to exceed $14,100 (2022) Not to exceed $14,000 (2021)
Contribution Limit Plus Catch-Up
	Regular Contribution Limit	Catch-up
Self-Only Coverage	$3,850 (2023) $3,650 (2022) $3,600 (2021)	$1,000 (2023, 2022 and 2021)
Family Coverage	$7,750 (2023) $7,300 (2022)  $7,200 (2021)	$1,000 (2023, 2022 and 2021)