databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

IRA catch-up contribution, age 50 and over, § 219(b)(5)(B)(ii) (indexed from 2024 under SECURE 2.0)

1100 USD/year

2026, from 2026-01-01 · verified 2026-10-03 against the official source · next expected change 2027-01-01

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.

key: us/retirement/ira-catch-up
value: 1100 USD/year
period: 2026
effective: 2026-01-01 to date
source: https://www.irs.gov/pub/irs-drop/n-25-67.pdf
verified: 2026-10-03 — fresh (34 days ago; next check by 2026-11-01)
next expected change: 2027-01-01 (annual: a fixed day each year)
previous: 1000 USD/year (2025) from 2025-01-01
scope: Cost-of-living adjusted limits under § 415(d) and related sections; effective 1 January 2026.
hash: sha256:679ec20ce57fe28069975ba12e89f944a53f1270aa09f90fa051d34010a8f18d
signature: EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/us/retirement/ira-catch-up?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/retirement/ira-catch-up

{
  "protocol": "verified-facts/0.3",
  "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",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "status": "fresh",
  "ageDays": 34,
  "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/facts/us/retirement/ira-catch-up",
    "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/n-25-67.pdf"
  }
}