美國國稅局（IRS）已公布 2026 課稅年度的退休金上限更新
401(k)、403(b) 以及大多數 457 計畫的年度上限將提高至 24,500 美元，相比 2025 年的 23,500 美元有所增加。
年滿 50 歲的納稅人，其職場退休計畫補充（catch-up contribution）上限為 8,000 美元。
年齡介於 60 至 63 歲的納稅人，則可繼續適用較高的補充上限 11,250 美元。
這些調整讓納稅人有更多機會累積退休儲蓄並強化未來財務規劃。建議納稅人檢視目前的金額，並調整退休儲蓄策略，以充分利用自 2026 年開始生效的新上限。
美國註冊會計師 羅霞 提醒您，每年檢視自己的退休提撥，確保充分運用可享的稅務優惠，並在年初即時調整相關規劃，以維持與長期財務目標一致。
如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美稅服務有限公司 USTAX Service LLC)
The IRS has announced updated retirement contribution limits for tax year 2026.
The annual contribution limit for 401(k), 403(b), and most 457 plans will increase to $24,500, up from $23,500 for 2025.
The annual contribution limit for Individual Retirement Accounts (IRAs) will increase to $7,500, up from $7,000.
For individuals age 50 and above, the catch-up contribution limit for workplace retirement plans will be $8,000.
For individuals age 60 to 63, the higher catch-up contribution limit of $11,250 will continue to apply.
These increases provide taxpayers with additional opportunities to save and strengthen their retirement planning for the future. Taxpayers are encouraged to review their current contributions and adjust their savings strategy to take full advantage of the new limits starting in 2026.
USCPA Luo Xia reminds taxpayers to review their retirement contributions annually, ensure they are maximizing eligible tax benefits, and make adjustments early in the year to stay aligned with long-term financial goals.
If you have any questions or need further help,
please contact us at the USCPA Luo Xia +886 980919600
or Email: ustaxproservice@gmail.com
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)