What Is the Maximum 401(k) Contribution for 2020?
Retirement is what we’re all working toward. The sweet, sweet feeling of not having to go to the office every day and listen to our idiot boss telling us what to do. OK, maybe we all don’t feel that way, but retirement is still pretty damn cool.
Since pensions are virtually nonexistent and social security was never designed to support full retirement, 401(k) accounts are instrumental in our retirement plans. But the government puts strict limits on how many tax-free bucks you can toss into your 401(k).
Below, we’ll examine maximum 401(k) contributions for 2020 and alternatives to help you maximize your retirement savings.
What Is the Maximum 401(k) Contribution in 2020
Each year, the federal government reviews the maximum you can contribute to your 401(k) plan tax-free and other retirement savings plans and makes changes if needed.
This can lead to some confusion as to how much you can contribute, how to consider your employer match into the equation, and what happens if you contribute too much to your 401(k).
As of 2020, employees can contribute up to $19,500 per year to their traditional 401(k) plans, which is up from $19,000 in 2019. While few employers offer more than a 100% contribution match, the IRS allows them to, as the employer contribution limit is $37,500, bringing the total limit to $57,000.
Add in the catch-up contributions for those age 50 and older, and you have $26,000 in employee contributions and $63,500 in total contributions (employer and employee) per year.
If you are one of the rare folks who works for a company with a SIMPLE 401(k), then your contribution limits are a little lower at $13,500. The catch-up contribution in the SIMPLE 401(k) is $3,000, bringing the total to $16,500.
What if I Exceed My Allowed 401(k) Contributions?
If you mistakenly exceed the maximum amount you’re allowed to contribute in a year, don’t panic. According to the IRS, if you mistakenly exceed the contribution limit, immediately reach out to the plan administrator – typically someone in HR or payroll – and let them know.
If it’s before April 15 (tax day), you can have the excess contributions distributed to you. The distribution will be taxed as income, of course, but you will not be subject to the normal 10% early-withdrawal fee.
If April 15 has already passed, you’re too late to have the excess distributed and taxed only as regular income. The IRS will still tax the excess contribution as income, plus it’ll also tack extra taxes on the distribution, essentially double-taxing you. If you leave the contribution in the 401(k), though, it can render the plan nonqualified and cause even more headaches.
You can report your corrective distributions via form 1099-R.
Expand Your Retirement Contributions With 401(k) Alternatives
If you’re in a financial situation where you can contribute more than the maximum allowed under IRS guidelines, you’re not stuck going it alone. Instead, there are alternative retirement accounts you can stash more dollars in with similar tax benefits.
Traditional IRA
A traditional IRA is generally through an employer, but this is not a requirement. Like a 401(k), the contributions are tax-deductible and can be taken directly from your paycheck. Also like a 401(k), the income taxes are deferred on all gains until you start making withdrawals, which are taxed as normal income.
The yearly contribution limit on a traditional IRA is $6,000 in 2020. If you’re age 50 or older, you can add $1,000 in catch-up contributions.
Roth IRA
A Roth IRA is generally one set up by an individual and offers its own set of tax benefits. Unlike a traditional IRA, Roth IRA contributions aren’t tax-deductible. Instead, a Roth IRA allows for tax-free growth and distributions in retirement.
Like a traditional IRA, you can contribute up to $6,000 in 2020, and folks age 50 or older can tack on another $1,000. This limit includes any contributions you made to a traditional IRA, so don’t try to be sneaky and get two IRAs so you can stash up to $12,000 – it doesn’t work that way.
The Roth IRA has a handful of income restrictions that limit maximum contributions. As of 2020, married couples filing joint tax returns or qualifying widows can contribute up to the full limit if they earn less than $196,000 per year. If you’re single or filing head of household, the income threshold falls to $124,000.
If you’re married filing jointly or a qualifying widow who earns $196,000-$205,999, you can still contribute to a Roth IRA, but the contribution limit drops. If you’re single or filing head of household, the income threshold for reduced contribution falls to $124,000-$138,999.
If you’re married filing jointly or a qualifying widow who earns $206,000 or more per year, you can’t contribute to a Roth IRA. For single folks and those filing as head of household, this limit is $139,000.
If you’re married and file separately, you really get the screws. If you earn less than $10,000 per year, you can contribute to a Roth IRA but at a reduced rate. If you earn over $10,000 per year, you can’t contribute to a Roth IRA.
The HSA Trick
HSAs are great in a handful of ways. First, they are a way to have greater control over your health care expenses if you’re relatively healthy.
For example, if your employer offers a family health insurance plan with a $1,500 family deductible and a $5,000 out of pocket (OOP) maximum for $800 per month, you end up paying at least $9,600 per year in premiums alone. If you have a high-deductible health plan (HDHP) with a $3,000 family deductible and a $6,000 OOP maximum that runs $300 per month, you spend only $3,600 per year in premiums.
Sure, with the HDHP you have a higher deductible and are generally stuck paying 100% of your health care costs until you hit that deductible, but you can put that $6,000 in premium savings per year into a health savings account (HSA) tax-free to cover the OOP maximum.
On top of the tax-free savings, many employers contribute up to $1,000 per year to your HSA if you have a family plan. This effectively lowers your deductible to $2,000 and your OOP maximum to $5,000.
The real benefit is if you have no major medical issues that year, you just got up to $1,000 in free money and saved $6,000 in an investment account. Yes, HSAs allow you to invest your savings. Sure, they aren’t the most profitable retirement savings vehicles, but it’s tax-free money.
On top of that, HSA contributions carry over each year – they are not use-it-or-lose-it accounts – and they are portable, meaning you can take them with you if you leave your job.
You can do this year after year and build yourself a nice retirement fund or an emergency medical fund as you age. Once you hit 65 years old, your HSA essentially becomes like an 401(k), and you can start making withdrawals for any reason – not just medical needs. Keep in mind, though, any withdrawals made for nonmedical reasons will be taxed as income.
Keep in mind that HSAs, like 401(k) and IRA accounts have contribution limits. In 2020, an individual can contribute up to $3,550 and those on a family plan can contribute up to $7,100. Folks over age 55 can contribute an extra $1,000 per year.