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Section 415(c) Annual Additions Limit Calculator (2026)

What do these figures come to once the work is shown?

The lesser of $72,000 and 100 percent of pay, total annual additions from deferrals, match, profit sharing and forfeitures, and the room or excess.

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  • Nothing stored or sent
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Your figures
Example figuresIllustrative only. Type over them with your own.
Room left
$21,500
Additional annual additions allowed this year
Annual additions limit
$72,000
Total annual additions
$50,500
Drawn to one scale
Annual additions limit$72,000
Total annual additions$50,500
Room left$21,500
Excess annual additions$0
Compensation counted$150,000
All results
MeasureResult
Annual additions limit$72,000
Total annual additions$50,500
Room left$21,500
Excess annual additions$0
Compensation counted$150,000
StatusWithin the limit
How this was worked out
Work shownrecomputed as you type
Limit = lesser of $72,000 and 100% of compensation
Annual additions = deferrals + employer contributions + forfeitures + after-tax contributions
Room = limit - annual additions

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Limit = lesser of $72,000 and 100% of compensation
  • Annual additions = deferrals + employer contributions + forfeitures + after-tax contributions
  • Room = limit - annual additions

How it works

Section 415(c) caps the total added to a participant's defined contribution accounts in a year. The statute sets the cap at the lesser of a dollar amount and 100 percent of compensation. Notice 2025-67 raises the dollar amount to $72,000 for 2026.

Annual additions include employee deferrals, employer match and profit sharing, forfeitures reallocated to the account and after-tax contributions. Catch-up contributions under section 414(v) are not subject to section 415(c) in the year made and are left out. Section 415 combines plans of the same employer, so enter totals across those plans.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Does the limit include catch-up deferrals?

No. Section 414(v)(3)(A) exempts catch-up contributions from section 415(c) for the year they are made.

What if the participant earns more than $72,000?

Then the dollar amount is the lesser figure, so the limit is $72,000.

What happens to an excess?

The plan must correct it under the IRS correction programs, for example by returning or reallocating the excess.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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