Part II. Limit on Elective Deferrals
0126 Publ 571 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
4. Maximum contribution:
For 2025, enter $23,500.
For 2026, enter $24,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.
Note: If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. If not, enter zero (-0-) on line 16 and go to line 17.
5. Amount per year of service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. $ 5,000
6. Enter your years of service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.
7. Multiply line 5 by line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Enter the total of all elective deferrals made for you by the qualifying organization for prior years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8.
9. Subtract line 8 from line 7. If zero or less, enter zero (-0-) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Maximum increase in limit for long service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. $15,000
11. Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Add line 11 and line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.
14. Subtract line 13 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.
15. Maximum additional contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. $ 3,000
16. Enter the least of line 9, line 14, or line 15. This is your increase in the limit for long service . . . . 16.
17. Add lines 4 and 16. This is your limit on elective deferrals . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17.
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