IRS Retirement Account Deadlines 2026: IRA, 401k, RMD Dates

Every January, someone discovers that the money they put into an IRA for last year was a few days late — and every April, someone else discovers they still had until April 15. Getting those two calendar facts straight is the difference between a tax-free 2026 and a surprise penalty.

2026 IRA contribution limit: $7,000 ($8,000 age 50+) · 2026 401(k) contribution limit: $24,500 ($31,000 age 50+) · First RMD deadline: April 1 after you turn 73 · Catch-up age threshold: 50+ for IRA and 401k; 60-63 for special catch-up

Both numbers hide a pattern: 401(k) money moves on a December 31 calendar, while IRA money can still move in mid-April, and IRS retirement-contribution guidance (the U.S. tax agency) keeps the exact figures on one page.

What are the 2026 IRS contribution limits?

For most workplace plans, the 2026 employee deferral limit is $24,500. If you are 50 or older, a separate 401(k) catch-up limit adds more room on top of that base number, and IRS (the U.S. tax agency) publishes both amounts in the same contribution table.

The 401(k) base limit applies to your elective deferrals as an employee. The IRA base limit is $7,000 for 2026. The 2026 IRA catch-up for people 50 or older remains $1,000 extra. The 401(k) catch-up for 2026 is $8,000 extra once you turn 50.

The catch-up number gets more attention this year because the SECURE 2.0 rules created a separate, higher catch-up for workers ages 60 through 63. That extra amount is already in effect, even though many plan documents are still catching up.

The bigger point: the $24,500 cap follows the person, not the plan. If you have two 401(k)s, you cannot contribute $24,500 to each. The IRS applies the elective-deferral limit across all your participating workplace plans.

What is the deadline for retirement contributions?

You have two different contribution years hiding inside the 2026 calendar. One is the traditional calendar year for 401(k) deferrals, which ends on December 31, 2026. The other is the IRA window, which lets you make a 2026 IRA contribution until April 15, 2027.

IRA contribution deadline for 2025 and 2026

That means the 2026 deadline you should not miss is different depending on the account. For 401(k) money, IRS contribution guidance (U.S. tax agency) is explicit: employee deferrals must be made by the plan’s year-end. For IRAs, you have until the regular filing deadline, not December 31.

Roth IRA contribution deadline 2026

Roth IRAs follow the same calendar as traditional IRAs — you can contribute for tax year 2026 until April 15, 2027.

2026 at a glance

• January 1, 2026 — 2026 contribution limits and catch-up limits take effect.
• April 1, 2026 — First RMD deadline if you turned 73 in 2025.
• April 15, 2026 — Last day to make 2025 IRA contributions.
• December 31, 2026 — Last day for 2026 401(k) deferrals; also the second RMD deadline if you delayed your first RMD to April 1, 2026.
• April 15, 2027 — Last day to make 2026 IRA contributions.

The double-RMD part is the one that surprises retirees. IRS RMD guidance (U.S. tax agency) says your first RMD can be delayed to April 1 of the year after you turn 73, but that delay does not cancel the second one. You still have to take another required distribution by December 31 of that same year, which often means two taxable distributions in one year.

The timing trap: an April 1 RMD delay is not a discount. It is an acceleration of taxable income.

What are the IRS rules for 401(k) contributions in 2026?

2026 401(k) contribution limit

The 2026 employee deferral limit is $24,500, with an additional $8,000 catch-up for those 50 or older. For employees aged 60 through 63, a higher SECURE 2.0 super catch-up of $11,250 applies.

Catch-up contribution rules

The standard catch-up threshold is still 50 for both IRAs and workplace plans. But SECURE 2.0 added a second threshold for people turning 60 through 63, giving them a larger catch-up than the regular 50-plus amount.

• If you’re 49 in 2026, you cannot make a 401(k) catch-up contribution yet.
• If you turn 50 in 2026, the $8,000 401(k) catch-up becomes available to you.
• If you’re 60 through 63, the higher SECURE 2.0 catch-up may apply.
• IRA catch-up is $1,000 extra if you’re 50 or older.

There is also no federal age limit on making 401(k) contributions while you are still working for that employer. You can be past RMD age, still earning a paycheck, and still using the 2026 contribution limit inside the plan. The IRS contribution page makes clear that a participant who is still working and is not a 5% owner can delay RMDs from the current employer’s plan until retirement.

How much do I have to withdraw from my IRA at age 73?

Required minimum distribution (RMD) calculation

Under current IRS RMD rules (U.S. tax agency), the age that starts required minimum distributions is 73. If you turned 73 in 2025, your first RMD is due April 1, 2026. If you turned 73 in 2026, your first RMD is due April 1, 2027.

If you reach age 73 in 2024, you must take your first RMD by April 1, 2025.

Your first RMD can be delayed to April 1 of the year after you turn 73, but that delay does not cancel the second one. You still have to take another required distribution by December 31 of that same year, which often means two taxable distributions in one year.

That example from the IRS does the math for you: the first RMD deadline is always April 1 of the year after you reach the triggering age. For 2026, the triggering event is having turned 73 in 2025.

Employee deferrals must be made by year-end.

The bottom line: the RMD age is fixed at 73 for now, but the smarter planning move is to decide which tax year you want that first distribution to land in.

What is the new law regarding retirement accounts?

SECURE 2.0 Act of 2022

SECURE 2.0 raised the RMD age from 72 to 73 for those born after January 1, 1951. It also removed RMDs from Roth 401(k) accounts starting in 2024. A Roth IRA never had an RMD during the original owner’s lifetime. That makes Roth money the easiest distribution to defer, which is worth remembering if you have a choice about which account to draw from first.

Changes to RMD age

The required beginning date for RMDs is tied to age 73. Starting in 2033, the age will increase to 75 under the same law.

Catch-up contribution changes

SECURE 2.0 introduced a higher catch-up limit for workers ages 60 through 63: $11,250 for 2026. The standard age-50 catch-up remains at $8,000 for 401(k) plans.

Student loan matching

Employers can now match student loan payments with retirement contributions, effectively letting employees earn an employer match even without making deferrals themselves.

Can you still contribute to a 401k after 65?

401k contributions after age 65

You can keep contributing to a 401(k) after age 65 if your employer plan allows it and you are still working. You must have earned income from that job.

Roth IRA contributions after age 70½

Since 2020, there is no age limit for Roth IRA contributions. You need earned income, and you can contribute up to the annual limit.

Effect on Social Security benefits

Salary deferrals into a 401(k) are still subject to Social Security payroll taxes, so they do not reduce the retirement benefit that counts Social Security earnings.

What should you do with these dates?

Start with the accounts you actually control. If you have an IRA, put April 15, 2026 on your calendar for any overdue 2025 money. If you have a 401(k), put December 31, 2026 for the 2026 contribution year. If you are 73 or older, confirm whether you already missed an April 1 RMD deadline or whether you still have until December 31.

Confirmed vs. easy to mix up

• Confirmed: the 2025 IRA deadline is April 15, 2026.
• Confirmed: the 2026 401(k) deferral deadline is December 31, 2026.
• Confirmed: the first RMD after turning 73 is due by April 1 of the following year.
• Easy to mix up: assuming the April 15 IRA deadline also applies to 401(k) money.
• Easy to mix up: assuming the April 1 RMD deadline gives you a full extra tax year. It does not.

The IRS does not give you one unified deadline calendar that covers both contribution types and RMDs in the same place. That means you are the one who has to aggregate the dates.

If you are still working and not a 5-percent owner, your current 401(k) money may not have an RMD until after you retire. That exception is one more reason why having money in a workplace plan changes the year-end math.

The summary for a U.S. saver turning 73 in 2026 comes down to this: put an April 1 marker on the first RMD, put a December 31 marker on your 401(k) deferrals, and remember that a Roth withdrawal still gives you the most control over what you pay in tax. Ignoring those dates can result in a penalty on a missed RMD reaching 25% of the amount that should have been withdrawn.

Related reading: Social Security Phone Banking Changes: New Rules · What Is a Deductible? Definition, Examples, and How It Works

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