한 줄 결론
미국 IRS 2026 retirement plan contribution limits = Notice 2025-67(2025-11-13 발표). 핵심 -- 401(k) / 403(b) / 457 / TSP elective $24,500(2025 $23,500 -> +$1,000), 50+ catch-up $8,000(2025 $7,500 -> +$500), 60-63 super catch-up $11,250(SECURE 2.0, 2025 동일 유지), IRA $7,500(2025 $7,000 -> +$500), IRA 50+ catch-up $1,100(SECURE 2.0 inflation indexed, 2025 $1,000 -> +$100), SIMPLE IRA $17,000(50+ catch-up $4,000), Sec. 415(c) total $72,000(2025 $70,000 -> +$2,000), SEP IRA $72,000(415c 와 동일), compensation limit (401(a)(17)) $360,000(2025 $350,000 -> +$10,000). Roth IRA phase-out -- Single $153,000~$168,000, MFJ $242,000~$252,000. 한인 빈도 실수 -- ① '$24,500 = employer match 포함' -> 아님, $24,500 = employee elective 만, employer match 별도(415c $72,000 cap), ② 'Roth IRA 직접 contribute MFJ $260K 가능' -> phase-out 초과시 0, backdoor Roth 활용, ③ 'SEP 와 401k 동시 X' -> 동시 가능, 단 415c 합산 $72,000, ④ 'catch-up 60-63 = 추가' -> 8,000 + 11,250 아니라 11,250 = catch-up 총액(50-59 = $8,000), ⑤ 'Korea 거주자도 Roth IRA' -> US source earned income 있어야 contribute 가능.
2026 Defined Contribution Plan Limits (FACT, Notice 2025-67)
| 항목 | 2026 | 2025 | 증감 |
|---|
| 401(k) / 403(b) / 457 / TSP elective | $24,500 | $23,500 | +$1,000 |
| Catch-up (age 50-59, 64+) | $8,000 | $7,500 | +$500 |
| Super catch-up (age 60-63, SECURE 2.0) | $11,250 | $11,250 | $0 |
| Sec. 415(c) annual additions (총 한도) | $72,000 | $70,000 | +$2,000 |
| SEP IRA (self-employed) | $72,000 | $70,000 | +$2,000 |
| SEP IRA minimum compensation | $800 | $750 | +$50 |
| Compensation limit 401(a)(17) | $360,000 | $350,000 | +$10,000 |
| Highly Compensated Employee (HCE) | $160,000 | $160,000 | $0 |
| Key Employee (top-heavy) | $235,000 | $230,000 | +$5,000 |
2026 IRA Limits (Traditional / Roth) (FACT)
| 항목 | 2026 | 2025 |
|---|
| Traditional / Roth IRA contribution | $7,500 | $7,000 |
| Catch-up (age 50+) | $1,100 | $1,000 |
| Traditional IRA phase-out (Single, covered) | $81,000 ~ $91,000 | $79,000 ~ $89,000 |
| Traditional IRA phase-out (MFJ, contributor covered) | $129,000 ~ $149,000 | $126,000 ~ $146,000 |
| Traditional IRA phase-out (MFJ, spouse covered) | $242,000 ~ $252,000 | $236,000 ~ $246,000 |
| Roth IRA phase-out (Single / HoH) | $153,000 ~ $168,000 | $150,000 ~ $165,000 |
| Roth IRA phase-out (MFJ) | $242,000 ~ $252,000 | $236,000 ~ $246,000 |
2026 SIMPLE IRA / SIMPLE 401(k) Limits (FACT)
| 항목 | 2026 | 2025 |
|---|
| SIMPLE IRA elective (standard) | $17,000 | $16,500 |
| SIMPLE IRA elective (SECURE 2.0 applicable) | $18,100 | $17,600 |
| Catch-up (age 50+, standard) | $4,000 | $3,500 |
| Catch-up (age 50+, applicable plans) | $3,850 | $3,850 |
| Super catch-up (age 60-63) | $5,250 | $5,250 |
한인 빈도 실수
- $24,500 = 모든 것 -- elective deferral 만, employer match / profit sharing 별도(415c $72,000 cap)
- Roth IRA over-contribution -- phase-out 초과 시 6% excise tax(매년), 즉시 withdraw + earnings 필요
- backdoor Roth pro-rata rule -- 기존 Traditional IRA 잔액 있으면 conversion 시 pro-rata 과세, 401k 로 roll 후 진행
- mega backdoor Roth -- 401k after-tax contribution + in-plan Roth conversion, 415c $72,000 이내(401k elective + employer + after-tax 합)
- SEP + 401k 합산 -- self-employed 시 SEP 와 solo 401k 415c $72,000 한 사람 기준 합산
- RMD 시작 age 73 (SECURE 2.0) -- Traditional IRA / 401k 는 73세부터(1951-1959 출생), 1960+ 출생자 = 75세
- Roth IRA RMD 없음 -- 본인 생전 RMD X(SECURE 2.0 로 Roth 401k 도 2024년부터 RMD 없음)
- spousal IRA -- non-working spouse 도 working spouse income 으로 $7,500 IRA contribute 가능
출처
중요 면책: 본 글은 2026년 5월 16일 기준 IRS Notice 2025-67(2025-11-13 발표) 공식 retirement plan 한도입니다([FACT]). SECURE 2.0 Act of 2022 에 의한 super catch-up(60-63), Roth catch-up mandate(HCE), automatic enrollment 등 변경 사항 적용. backdoor Roth / mega backdoor Roth 는 IRS 공식 가이드 없음(industry practice), 향후 legislative crackdown 가능성. 401k loan, hardship withdrawal, early withdrawal penalty(10%, 59.5 미만) 등 별도 규정 적용. RMD age = 1951-1959 출생자 73세, 1960+ 출생자 75세(SECURE 2.0). non-resident alien(F1 / J1 / B1)의 401k / IRA 자격은 별도 검토 필요. 본 글은 일반 정보이며 개별 신고는 CFP / CPA / EA 상담이 필수입니다.
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