databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Defined contribution plan annual additions limit, § 415(c)(1)(A)

72000 USD/year

2026, from 2026-01-01 · verified 2026-10-03 against the official source · next expected change 2027-01-01

The limitation for defined contribution plans under section 415(c)(1)(A) is increased in 2026 from $70,000 to $72,000.

key: us/retirement/defined-contribution-annual-additions
value: 72000 USD/year
period: 2026
effective: 2026-01-01 to date
source: https://www.irs.gov/pub/irs-drop/n-25-67.pdf
verified: 2026-10-03 — fresh (34 days ago; next check by 2026-11-01)
next expected change: 2027-01-01 (annual: a fixed day each year)
previous: 70000 USD/year (2025) from 2025-01-01
scope: Cost-of-living adjusted limits under § 415(d) and related sections; effective 1 January 2026.
hash: sha256:770406035da97f2ccdf4ee9df9456e32ac8153cb309b8dd720eaca4090c48ea0
signature: EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/us/retirement/defined-contribution-annual-additions?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/retirement/defined-contribution-annual-additions

{
  "protocol": "verified-facts/0.3",
  "key": "us/retirement/defined-contribution-annual-additions",
  "label": "Defined contribution plan annual additions limit, § 415(c)(1)(A)",
  "value": 72000,
  "unit": "USD/year",
  "period": "2026",
  "effectiveFrom": "2026-01-01",
  "effectiveTo": null,
  "source": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf",
  "quote": "The limitation for defined contribution plans under section 415(c)(1)(A) is increased in 2026 from $70,000 to $72,000.",
  "verifiedDate": "2026-10-03",
  "nextScheduledRefresh": "2026-11-01",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "status": "fresh",
  "ageDays": 34,
  "maxAgeDays": null,
  "previous": {
    "value": 70000,
    "period": "2025",
    "effectiveFrom": "2025-01-01",
    "source": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf"
  },
  "scope": "Cost-of-living adjusted limits under § 415(d) and related sections; effective 1 January 2026.",
  "hash": "sha256:770406035da97f2ccdf4ee9df9456e32ac8153cb309b8dd720eaca4090c48ea0",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..7Iz4cuSABEvQ1cm8xkxWA2VIr3asPElMLNtpMmBLiomsBYarCANK3T1qc9-9NrpaUxB_It1Vi5yuphCJYBRQDg",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/us/retirement/defined-contribution-annual-additions",
    "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/n-25-67.pdf"
  }
}