2026 IRS Limits: Solo 401(k) employee deferral $24,500 · §415(c) total limit $72,000 · Catch-up age 50–59 & 64+: $8,000 · Catch-up age 60–63: $11,250 · SEP-IRA: 25% of net SE comp, max $72,000 · SIMPLE IRA: $17,000 ($22,000 age 50–59/64+; $22,250 age 60–63)
Your Profile
After business expenses, before SE tax deduction.
Affects Solo 401(k) employee deferral room.
Enter 0 if no existing employer plan.
Detailed Comparison
| Plan Feature | Solo 401(k) | SEP-IRA | SIMPLE IRA |
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Export Results
Inbound: S-Corp Break-Even (AL-118) · Downstream: Tax-Advantaged Benefits (AL-01)