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IRS releases 2023 retirement plan and IRA COLA-based limitation amounts
The IRS has released its 2023 cost-of-living-adjusted limitation amounts for tax-qualified retirement plans and IRAs. Read on for a summary of the most important updates.
- 固定收益计划 annual accrual limit – increased from $245,000 to $265,000.
- 固定供款计划 annual addition limit – increased from $61,000 to $66,000.
- 选择性延期货 annual limit – increased from $20,500 to $22,500.
- 年薪 limit – increased from $305,000 to $330,000.
- 补偿阈值 头重脚轻计划“关键员工”地位 -从20万美元增加到21.5万美元.
- 补偿阈值 “高薪员工”的身份 -从13.5万美元增加到15万美元.
- 美元限额 追赶的贡献 for individuals aged 50 or over – increased from $6,500 to $7,500.
- 供款限额 简易退休帐户 -从14 000美元增加到15 500美元.
- 年度 Section 457 (b) plan limit – increased from $20,500 to $22,500.
- 年度最高免赔额 for traditional IRA contributions – increased from $6,000 to $6,500.
- 金额 for determining deductible amount of traditional IRA contributions
- For active participants in an employer retirement plan filing a joint return or as a qualifying widow(er) – increased from $109,000 to $116,000.
- For all others who are active participants in an employer retirement plan (other than married taxpayers filing separate returns) – increased from $68,000 to $73,000.
- If not an active participant in an employer retirement plan but spouse is – increased from $204,000 to $218,000.
- 调整后的总收入逐步淘汰范围 for determining deductible amount for traditional IRA contributions
- For single individuals and heads of household who are active participants in an employer retirement plan – increased from $68,000-$78,000 to $73,000-$83,000.
- For married couples filing jointly where the spouse who makes the traditional IRA contribution is an active participant in an employer retirement plan – increased from $109,000-$129,000 to $116,000-$136,000.
- For traditional IRA contributions by an individual who is not an active participant in an employer retirement plan but whose spouse is – increased from $204,000-$214,000 to $218,000-$228,000.
- 调整后总收入限额 for determining maximum Roth IRA contributions
- If married and filing jointly or if filing as a qualifying widow(er) – increased from $204,000 to $218,000.
- For all others (other than married taxpayers filing separate returns) – increased from $129,000 to $138,000.
- 调整后的总收入逐步淘汰范围 向罗斯个gpk电子退休账户缴款
- For married couples filing jointly – increased from $204,000-$214,000 to $218,000-$228,000.
- For singles and heads of household – increased from $129,000-$144,000 to $138,000-$153,000.
丹娜炸, JD, LLM, Managing Director, National 税
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