IRS limits & thresholds
Versioned working values for modeling only — never relied on for a funding decision until verified against IRS publications. Every figure below was seeded with is_verified = 0 per the handoff, including 2025.
Tax year 2025
| Limit | Value | Applies to | State | Source | Notes |
|---|---|---|---|---|---|
402g_deferral |
$23,500.00 verified | per_person | verified 2025-01-15 | IRS Notice 2024-80 | |
415c_annual_additions |
$70,000.00 verified | per_person | verified 2025-01-15 | IRS Notice 2024-80 | |
hsa_family |
$8,550.00 verified | household | verified 2025-01-15 | Rev. Proc. 2024-25 |
Tax year 2026
| Limit | Value | Applies to | State | Source | Notes |
|---|---|---|---|---|---|
402g_deferral |
$24,500.00 unverified | per_person | unverified | working value - confirm against the IRS notice | Unverified working figure, shown as such. |
dependent_care_assistance | unknown | unknown | Deliberately not seeded — no verified figure exists | increased by the 2025 tax legislation — exact amount unverified | |
529_k12_withdrawal | unknown | unknown | Deliberately not seeded — no verified figure exists | expanded beginning 2026 — exact amount unverified | |
trump_account_contribution | unknown | unknown | Deliberately not seeded — no verified figure exists | new account type; amount, employer sublimit, and start date unverified | |
roth_catch_up_wage_threshold | unknown | unknown | Deliberately not seeded — no verified figure exists | SECURE 2.0 indexed threshold — unverified; plan Roth provision also unconfirmed |
Value states:
plain text = known
unverified = working value, not confirmed
unknown = not in the record
Grey is not green.