Part I. Limit on Annual Additions
0126 Publ 571 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
1. Enter your includible compensation for your most recent year of service . . . . . . . . . . . . . . . . . . 1. $70,475
2. Maximum:
For 2025, enter $70,000.
For 2026, enter $72,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 72,000
3. Enter the lesser of line 1 or line 2. This is your limit on annual additions . . . . . . . . . . . . . . . . . . . 3. 72,000
Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18.
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