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

SIMPLE IRA / SIMPLE 401(k) salary reduction limit, § 408(p)(2)(E)(i)(III)

17000 USD/year

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

… salary reduction contributions under a SIMPLE retirement account or elective contributions under a SIMPLE 401(k) plan is increased from $16,500 to $17,000.

key

us/retirement/simple-deferral

value

17000 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

16500 USD/year (2025) from 2025-01-01

scope

Cost-of-living adjusted limits under § 415(d) and related sections; effective 1 January 2026.

hash

sha256:95f005b31a1d36a65f51e5590a9aeced4c6da13dadf1959e3bb482c43b18c19f

signature

EdDSA, key db-2026-10 — keys

As JSON

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

{
  "protocol": "verified-facts/0.3",
  "key": "us/retirement/simple-deferral",
  "label": "SIMPLE IRA / SIMPLE 401(k) salary reduction limit, § 408(p)(2)(E)(i)(III)",
  "value": 17000,
  "unit": "USD/year",
  "period": "2026",
  "effectiveFrom": "2026-01-01",
  "effectiveTo": null,
  "source": "https://www.irs.gov/pub/irs-drop/n-25-67.pdf",
  "quote": "… salary reduction contributions under a SIMPLE retirement account or elective contributions under a SIMPLE 401(k) plan is increased from $16,500 to $17,000.",
  "verifiedDate": "2026-10-03",
  "nextScheduledRefresh": "2026-11-01",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "status": "fresh",
  "ageDays": 34,
  "maxAgeDays": null,
  "previous": {
    "value": 16500,
    "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": "sha256:95f005b31a1d36a65f51e5590a9aeced4c6da13dadf1959e3bb482c43b18c19f",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..guY4BBAyl4Is3__z3lvyRNzFKySTIlwzNUY5SSnq--5Khqk3L0y6syXHA7MRDM6FlQPzGkboAgPqIq5AgF4iBw",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/us/retirement/simple-deferral",
    "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/n-25-67.pdf"
  }
}