Methodology and IRS source ledger
Every contribution limit, income phase-out, required-minimum-distribution age, conversion rule, and withdrawal exception on this site is sourced from IRS publications, IRS notices, and the relevant sections of the Internal Revenue Code. This page is the ledger: what we cite, where it lives, how often it refreshes, and when it was last verified.
2026-05-27
2026-11-10
IRS COLA notice typically posts week 2 of November
The authoritative sources we cite
The IRS is the only authority on IRA contribution limits, income phase-outs, required-minimum-distribution ages, and the tax treatment of distributions. We do not paraphrase commentary from third-party finance sites; every figure on RothvsTraditionalIRA.com traces back to one of the following primary sources.
IRS Publication 590-A: Contributions to Individual Retirement Arrangements (IRAs)
Verified 2026-05-27Contribution limits, deduction phase-outs, MAGI definition, spousal IRA, rollover rules, conversion mechanics, Form 8606 reporting, excess contribution penalty.
IRS Publication 590-B: Distributions from Individual Retirement Arrangements (IRAs)
Verified 2026-05-27Required minimum distributions, the two 5-year rules, early withdrawal exceptions, inherited IRA rules, qualified distributions, IRMAA implications.
IRS Notice 2025-67: 2026 Limitations Adjusted as Provided in Section 415(d), etc.
Verified 2026-05-272026 contribution limits, phase-out thresholds, 401(k)/403(b)/TSP elective deferral, SIMPLE IRA, SEP-IRA, compensation limits.
IRS Notice 2024-80: 2025 Limitations Adjusted as Provided in Section 415(d), etc.
Verified 2026-05-272025 retirement-plan limits.
IRS Retirement Topics — IRA Contribution Limits
Verified 2026-05-27Quick-reference page for current and prior contribution limits.
IRS COLA Increases for Dollar Limitations on Benefits and Contributions
Verified 2026-05-27Multi-year table of cost-of-living-adjusted limits.
IRS Publication 560: Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans)
Verified 2026-05-27SEP-IRA and SIMPLE IRA contribution rules for self-employed and small-business owners.
IRS Publication 969: Health Savings Accounts and Other Tax-Favored Health Plans
Verified 2026-05-27HSA contribution limits. Referenced on the Roth IRA vs HSA comparison page.
IRS Publication 970: Tax Benefits for Education
Verified 2026-05-27529 plan rules. Referenced on the SECURE 2.0 529-to-Roth rollover page.
IRS Form 8606 (Nondeductible IRAs)
Verified 2026-05-27Required filing for non-deductible Traditional IRA contributions, backdoor Roth, and conversions.
IRS Form 5498 (IRA Contribution Information)
Verified 2026-05-27Custodian-filed annual report of IRA contributions, conversions, and rollovers.
IRS Form 5329 (Additional Taxes on Qualified Plans, Including IRAs)
Verified 2026-05-27Excess contribution penalty (6%) and early withdrawal 10% penalty calculation.
IRS Notice 2014-54 (Allocation of After-Tax Amounts to Rollovers)
Verified 2026-05-27Permits separating after-tax and pre-tax 401(k) money on distribution; the legal foundation of the mega backdoor Roth.
IRS Notice 2023-62 (Administrative Transition Period for SECURE 2.0 § 603)
Verified 2026-05-27Delays the SECURE 2.0 § 603 Roth-catch-up-for-high-earners rule from 2024 to 2026.
IRS Notice 2024-2 (SECURE 2.0 Implementation Guidance)
Verified 2026-05-27Includes the 529-to-Roth rollover rules (SECURE 2.0 § 126).
TSP.gov Contribution Limits (Federal Retirement Thrift Investment Board)
Verified 2026-05-27Thrift Savings Plan elective deferral, catch-up, and annual additions limits for federal employees.
TSP.gov: Roth and Traditional Contributions
Verified 2026-05-27FRTIB explanation of Roth vs Traditional TSP for federal employees.
SECURE 2.0 Act of 2022 (Public Law 117-328, Division T)
Verified 2026-05-27RMD age changes (§ 107), enhanced catch-up window ages 60-63 (§ 109), 529-to-Roth rollover (§ 126), high-earner Roth catch-up (§ 603).
Internal Revenue Code § 408A (Roth IRAs)
Verified 2026-05-27Statutory basis for Roth IRA: tax-free qualified distributions, no lifetime RMD, income phase-outs, conversion rules.
Internal Revenue Code § 219 (Retirement Savings Contribution Limits)
Verified 2026-05-27Statutory basis for Traditional IRA deduction limits and phase-outs.
Internal Revenue Code § 408 (Individual Retirement Accounts)
Verified 2026-05-27General statutory framework for IRAs, including § 408(d)(2) pro-rata rule.
Refresh cadence
Second week of November each year, after the IRS posts the COLA notice for the following tax year.
First of February, May, August, November. Checks the IRS Publication 590-A and IRS Notice pages for content changes (mid-year clarifications).
April 1 each year. Confirms prior-tax-year contribution deadline messaging is current.
The refresh pipeline is open source. The script at tasks/20260527_FinanceAuthorityFeeds/scripts/refresh-irs-ira-limits.mjs runs on a GitHub Actions schedule (November 10 each year plus the quarterly hash-check), writes the JSON snapshot to the web/data/ folder, and the site rebuilds from that snapshot on the next deploy. The current snapshot file is irs-ira-limits-2026.json (IRS Notice 2025-67), with the prior year retained as irs-ira-limits-2025.json (IRS Notice 2024-80).
The legal foundation
The Roth IRA exists because Congress passed the Taxpayer Relief Act of 1997. The Traditional IRA exists because Congress passed ERISA in 1974. The contribution limits move each year by statute under 26 U.S.C. § 415(d). The relevant sections of the Internal Revenue Code:
26 U.S.C. § 408A
The Roth IRA statute. Defines the account, the tax-free qualified-distribution treatment, the absence of lifetime RMDs, and the income phase-outs.
26 U.S.C. § 408
The Traditional IRA statute. Includes § 408(d)(2), the pro-rata rule, which is the trap that surprises high earners attempting the backdoor Roth.
26 U.S.C. § 219
Sets the deduction rules for Traditional IRA contributions, including the active-participant phase-outs that apply when you or your spouse have a workplace plan.
SECURE 2.0 Act of 2022
Public Law 117-328, Division T. Source of the RMD age changes (§ 107), the enhanced catch-up window at ages 60 to 63 (§ 109), the 529-to-Roth rollover (§ 126), and the high-earner Roth catch-up rule (§ 603).
Transparency: the underlying data file
The full JSON snapshot is committed to the public repository and rebuilds the site at deploy time. Anyone can audit the numbers, the citations, and the refresh timestamps.
data/irs-ira-limits-2026.json- current tax year, sourced from IRS Notice 2025-67data/irs-ira-limits-2025.json- prior tax year, sourced from IRS Notice 2024-80data/irs-ira-limits-history.json- contribution limits 2014 through 2026, citation per yeardata/sources.json- full source manifest with verification dates and per-page citation ledger
What this site is not
RothvsTraditionalIRA.com is a publicly accessible UX layer over IRS-published data. It is not affiliated with the IRS, the Treasury, the Federal Retirement Thrift Investment Board, or any brokerage. We are not a registered investment advisor and we do not provide personalised financial, tax, or legal advice. Contribution limits and tax law change. Verify against the IRS source documents linked above before making decisions, and consult a qualified tax or financial professional. Full disclaimer.