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

Wage threshold above which catch-up contributions must be Roth, § 414(v)(7)(A) (based on prior-year FICA wages)

150000 USD/year

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

The Roth catch-up wage threshold for 2025, which under section 414(v)(7)(A) is used to determine whether an individual's catch-up contributions … for 2026 must be designated as Roth contributions, is increased from $145,000 to $150,000.

key

us/retirement/roth-catch-up-wage-threshold

value

150000 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

145000 USD/year (2025) from 2025-01-01

scope

Cost-of-living adjusted limits under § 415(d) and related sections; effective 1 January 2026.

hash

sha256:3ba2b94a08c72b5ad089e69ff619d3d80ee90f49f75c36713ce082378c1b9664

signature

EdDSA, key db-2026-10 — keys

As JSON

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

{
  "protocol": "verified-facts/0.3",
  "key": "us/retirement/roth-catch-up-wage-threshold",
  "label": "Wage threshold above which catch-up contributions must be Roth, § 414(v)(7)(A) (based on prior-year FICA wages)",
  "value": 150000,
  "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 Roth catch-up wage threshold for 2025, which under section 414(v)(7)(A) is used to determine whether an individual's catch-up contributions … for 2026 must be designated as Roth contributions, is increased from $145,000 to $150,000.",
  "verifiedDate": "2026-10-03",
  "nextScheduledRefresh": "2026-11-01",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "status": "fresh",
  "ageDays": 34,
  "maxAgeDays": null,
  "previous": {
    "value": 145000,
    "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": "sha256:3ba2b94a08c72b5ad089e69ff619d3d80ee90f49f75c36713ce082378c1b9664",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..BPj3R2wNLH-OluN6Rb2rFLPo6sTUdMNkltqHpDtBIT3GQYzCTzBZXiZYn1ewMCFpt_41W1GKnwQ0wRHg1_3qCw",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/us/retirement/roth-catch-up-wage-threshold",
    "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/n-25-67.pdf"
  }
}