401(k) limit increases to $24,500 for 2026; IRA limit increases to $7,500
Plain-language confirmation of the headline 2026 workplace-plan and IRA limits.
Open ResourceFinanceMythBusters Library
Primary Source
Treasury, IRS issue final regulations on new Roth catch-up rule and other SECURE 2.0 provisions
Supports Roth catch-up implementation timing, regulatory applicability and transition treatment.
Open ResourceNotice 2025-67
Figure provenance for the 2026 401(k) elective-deferral limit ($24,500).
Open ResourceRevenue Procedure 2025-32
Figure provenance for the 2026 standard deduction ($32,200 MFJ).
Open ResourceIRC Section 6622(b) – Exception for Estimated-Tax Addition
Internal note / excerpt Special compounding treatment relevant to the Section 6654 addition.
Open ResourceIRC Section 6654 – Failure by Individual to Pay Estimated Income Tax
Required annual payment; 90/100/110 rules; AGI thresholds; federal underpayment framework.
Open ResourceIRS Quarterly Interest Rates
Current individual underpayment rates by quarter. For 2026: Q1 7%, Q2 6%, Q3 7%, Q4 7%.
Open ResourceForm W-4 – Employee’s Withholding Certificate
Employee withholding adjustment mechanism, including additional withholding.
Open ResourceIRS Publication 15 – Employer’s Tax Guide (2026)
Internal note / excerpt Employer W-4 implementation timing and payroll context.
Open ResourceInstructions for Form 2210 – latest available
Withholding allocation/election; installment mechanics; filing and special calculation methods. Current final IRS index still lists the 2025 revision; reverify before publish.
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