国税局公布2027年退休计划缴款限额：401(k)上限升至25,500美元，个人退休账户维持7,500美元
美国国税局（IRS）11月12日发布 IR-2026-136 号公告，宣布2027年个人向 401(k) 计划缴款的上限提高到25,500美元，高于2026年的24,500美元。国税局同时在第2026-66号通知中公布了2027纳税年度养老金计划及其他退休相关项目的全部生活成本调整数额。
参加 401(k)、403(b)、政府457计划和联邦政府节俭储蓄计划的雇员，年度缴款上限同步升至25,500美元。个人退休账户（IRA）的年度缴款上限维持7,500美元，50岁及以上人群的 IRA 追补缴款上限维持1,100美元。
多数 401(k)、403(b)、政府457计划和节俭储蓄计划中，50岁及以上参加者的追补缴款上限由8,000美元升至8,500美元，这部分人群2027年起每年最多可缴34,000美元；60至63岁参加者适用更高的追补上限11,750美元。一般 SIMPLE 退休账户的个人缴款上限由17,000美元升至17,500美元，部分适用账户的更高上限升至19,100美元。
2027年，判定传统 IRA 可抵扣缴款、Roth IRA 缴款资格与储蓄者抵免资格的收入区间均有所上调：Roth IRA 缴款的收入逐步取消区间，单身与户主申报者为158,000至173,000美元，夫妻联合申报者为250,000至260,000美元；储蓄者抵免的收入上限，夫妻联合申报为83,000美元，户主为62,250美元，单身为41,500美元。
国税局首席执行官 Frank J. Bisignano 表示，连同《工薪家庭减税》法案，这次养老金限额上调将帮助美国家庭留住更多辛苦挣来的收入，国税局提前公布调整数额，是为了让纳税人与雇主能为来年做好退休规划。
（来源：美国国税局）
IRS Sets 2027 Retirement Limits: 401(k) Cap Rises to $25,500, IRA Limit Stays at $7,500
The Internal Revenue Service (IRS) announced on November 12, in release IR-2026-136, that the amount individuals can contribute to their 401(k) plans in 2027 has increased to $25,500, up from $24,500 for 2026. The IRS also issued Notice 2026-66 with all cost-of-living adjustments affecting pension plans and other retirement-related items for tax year 2027.
The annual contribution limit for employees who participate in 401(k), 403(b), governmental 457 plans and the federal Thrift Savings Plan rises to $25,500. The limit on annual contributions to an Individual Retirement Account (IRA) remains $7,500, and the IRA catch-up limit for individuals aged 50 and over remains $1,100.
The catch-up limit for employees aged 50 and over in most 401(k), 403(b), governmental 457 and Thrift Savings plans rises from $8,000 to $8,500, so those participants can generally contribute up to $34,000 a year starting in 2027; a higher catch-up limit of $11,750 applies to employees aged 60, 61, 62 and 63. The general limit for SIMPLE retirement accounts rises from $17,000 to $17,500, with a higher amount of $19,100 for certain applicable accounts.
The income ranges for determining deductible traditional IRA contributions, Roth IRA contributions and the Saver's Credit all increased for 2027. The Roth IRA phase-out range is $158,000 to $173,000 for singles and heads of household and $250,000 to $260,000 for married couples filing jointly. The Saver's Credit income limit is $83,000 for married couples filing jointly, $62,250 for heads of household and $41,500 for singles and married individuals filing separately.
IRS Chief Executive Officer Frank J. Bisignano said that, along with the Working Families Tax Cuts, the increase in the pension limitations will help American families keep more of their hard-earned income, and that publishing the adjustments now gives taxpayers and employers the information needed to make retirement planning decisions for the year ahead.
(Source: Internal Revenue Service)
来源：美国国税局
发布：GSM·美国（发布链接）
图片来源：图：美国国税局总部大楼。GSM 固定图库照片。 / Photo: Internal Revenue Service headquarters. GSM fixed image library.
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