2017 Retirement Plan Contribution Limits
Plan Type Under Age 50 Over Age 50
401(k), 403(b), most 457, Salary Reduction SEP $18,000 $24,000
SIMPLE $12,500 $15,500
IRA (Traditional/Roth) $5,500 $6,500
Phase Outs Phase Out Range
Traditional IRA Deduction Phase Outs: Modified Adjustment Income
Married Filing Joint $99,000 $119,000
Married Filing Joint - One Spouse is Covered at Work $186,000 $196,000
Single Or Head of Household $62,000 $72,000
Married or Filing Separately   $10,000
Roth IRA Contribution Phase Outs: Modified Adjustment Income
Married Filing Joint $186,000 $196,000
Single $118,000 $133,000
Employer-sponsored plans may have additional contribution limits. Not all employer plans allow the higher contributions amount for those aged 50 and older.

The IRA limitation caps a person's combined contributions to traditional and Roth IRAs for the year.