A SIMPLE 401(k) or SIMPLE IRA is not the regular 401(k). IRS COLA 2026: elective deferral $17,000. Age 50+ catch-up $4,000 (total $21,000). Ages 60-63: $5,250 (total $22,250).
The empty-plan leftover is already written: $17,000 / $21,000 / $22,250. This page is the mid-year leftover: $8,000 already deferred.
- Age 40: room $9,000
- Age 52: room $13,000
- Age 62: room $14,250
Run the SIMPLE deferral calculator →
Regular plan room: 401(k) elective deferral. Hub: United States calculators.
If payroll coded you as SIMPLE and you aim at the regular $24,500 leftover, the extra is an excess deferral. This engine only subtracts YTD from the SIMPLE ceiling.
Direct answer: $8,000 YTD → $9,000 at age 40
- SIMPLE 2026 base = $17,000
- Age 40 catch-up = $0
- Room = $17,000 − $8,000 = $9,000
- Age 52 = $21,000 − $8,000 = $13,000
- Age 62 = $22,250 − $8,000 = $14,250
limit = $17,000 + ($4,000 if 50–59 or 64+, or $5,250 if 60–63)
remaining = max(0, limit − YTD deferrals)
Same $8,000 YTD, three ages
| Age | Catch-up | SIMPLE limit | Room after $8,000 |
|---|---|---|---|
| 40 | $0 | $17,000 | $9,000 |
| 52 | $4,000 | $21,000 | $13,000 |
| 62 | $5,250 | $22,250 | $14,250 |
A regular 401(k) after $8,000 still has $16,500 under 50 ($24,500 − $8,000). That is not this plan. Catch-up leftover on a regular plan: age 52 after $20,000.
What this is not
- The $24,500 / $8,000 / $11,250 set. Those numbers belong to a regular 401(k).
- Employer match math. SIMPLE employer formulas are a different page. Match 100% of 4% on $72,000.
- An IRA. Traditional / Roth IRA room is $7,500 (or $8,600 at 50+). 401(k) maxed, IRA still $7,500.
Yes, if YTD is $8,000 and the plan is SIMPLE. Confirm the plan document and payroll coding.
Age 50+ adds $4,000 of SIMPLE catch-up. $21,000 − $8,000 = $13,000.
Elective deferrals across plans share a combined 402(g) limit. SIMPLE plus regular 401(k) is not two full caps. Confirm with a preparer.
IRS COLA limits · SIMPLE maximum contributions $17,000 (2026)