IRAs & Qualified Plans Contribution Limits  IRA or Roth IRA contribution limit$5,500 IRA or Roth IRA catch-up (age 50 or older)$1,000 Traditional IRA deduction phaseout Participants in a retirement plan Single$63,000 - $73,000 Married filing jointly$101,000 - $121,000 Married filing separately$0 - $10,000 Spousal IRA$189,000 - $199,000 Roth IRA phaseout Single$120,000 - $135,000 Married filing jointly$189,000 - $199,000 Qualified Plans Elective deferrals to 401(k), 403(b), 457, and SARSEPs$18,500 Catch-up contribution (age 50 or older)$6,000 Defined contribution plan limit (Section 415(c)(1)(A))$55,000 Defined benefit plan limit (Section 415(b)(1)(A))$220,000         Simple IRA & SEP IRA SEP IRA contribution limitLesser of $55,000 or 25% of compensation SIMPLE...

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