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DRAFT — pending professional review

NOT LEGAL OR TAX ADVICE. This module is reference material for the HigherSelf Network cohort. Pending Lumina tone review, outside-CPA review, ERISA-counsel review for any Solo 401(k) or ROBS section, and Grace Fields authorization before external publication. Cohort-facing facts use anonymized framing until written consent is on file.

DRAFT — pending professional review

NOT LEGAL OR TAX ADVICE. Research-only calculator using IRS Notice 2025-67 limits. Engage a CPA + ERISA attorney before relying. Circular 230 notice applies.

Solo 401(k) Calculator

2026 limits modeller. Computes maximum employee elective deferral, catch-up contribution, employer profit-sharing, and total annual additions for a one-participant 401(k). Sources: IRC § 401(a), § 401(k), § 402(g), § 415(c), § 401(a)(17). 2026 numbers: IRS Notice 2025-67.

Inputs
Tell me about the participant and the entity.

Catch-up: 50+. Super-catch-up: 60–63 (SECURE 2.0).

Net SE earnings before retirement deductions. We deduct half of SE tax automatically.

The § 402(g) cap is per-person across ALL plans. If you also have W-2 401(k) deferrals from another employer, enter that amount here.

Roth deferrals (§ 402A) are not deductible now, but grow tax-free.

Estimated 2026 contributions
Earned compensation: $73,880 · SE-tax adjustment: −$6,120
Annual additions cap: $72,000
Employee elective deferral (§ 402(g))
Roth: $12,250 · Traditional: $12,250
$24,500
Employer profit-sharing (~20% of earned comp)
$14,776
Total annual additions (§ 415(c))
$39,276

Notes

  • The § 402(g) deferral cap is per-person across all 401(k) plans.
  • For sole-prop / single-member LLC, employer pct is ~20% of compensation after ½ SE-tax adjustment.
  • For S-corp owner-employees, employer pct is up to 25% of W-2 wages.
  • Watson-reasonable comp must precede any S-corp distribution. See anti-abuse doctrines § 8.
  • Plan must exist by tax-filing deadline; deferrals only apply to the year the plan is in place.
  • Form 5500-EZ required once plan assets exceed $250,000.

Sources: IRC § 401(a), § 401(k), § 402(g), § 402A, § 415(c), § 401(a)(17). 2026 limits per IRS Notice 2025-67. SECURE 2.0 super-catch-up applies for ages 60–63 only. State conformity to federal Code is partial and date-specific. Verify before relying.