{
 "protocol": "verified-facts/0.2",
 "key": "us/retirement/ira-catch-up",
 "label": "IRA catch-up contribution, age 50 and over, § 219(b)(5)(B)(ii) (indexed from 2024 under SECURE 2.0)",
 "value": 1100,
 "unit": "USD/year",
 "period": "2026",
 "effectiveFrom": "2026-01-01",
 "effectiveTo": null,
 "source": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf",
 "quote": "The deductible amount pursuant to section 219(b)(5)(B)(ii) for individuals who have attained age 50 before the close of the taxable year is increased from $1,000 to $1,100.",
 "verifiedDate": "2026-10-03",
 "nextScheduledRefresh": "2026-11-01",
 "status": "fresh",
 "ageDays": 10,
 "maxAgeDays": null,
 "previous": {
  "value": 1000,
  "period": "2025",
  "effectiveFrom": "2025-01-01",
  "source": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf"
 },
 "scope": "Cost-of-living adjusted limits under § 415(d) and related sections; effective 1 January 2026.",
 "hash": "sha256:679ec20ce57fe28069975ba12e89f944a53f1270aa09f90fa051d34010a8f18d",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..-MsCD6YxCbfCoxWttWEdCPFYrvg3HkZZaMtzs7WaifiNz0bDjiYMYGNAUejoN8fajeUKijWCE4VVVtYGLMw7DA",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/us/retirement/ira-catch-up",
  "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/n-25-67.pdf"
 }
}