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Find general information about 401(k) plans, the tax advantages of sponsoring the plan and the types of plans available.

If you are self-employed, you calculate your self-employment tax using the amount of your net earnings from self-employment and following the instructions on Schedule SE. However, you must make adjustments to your net earnings to arrive at your plan compensation.

A designated Roth account is a separate account in a 401(k) or 403(b) plan to which designated Roth contributions are made. Designated Roth contributions are not excluded from gross income and are currently taxed. Qualified distributions from a Roth account, including earnings, are excluded from gross income.

IR-2023-40, March 7, 2023 ¡ª The Internal Revenue Service today issued a renewed warning urging people to carefully review the Employee Retention Credit (ERC) guidelines before trying to claim the credit as promoters continue pushing ineligible people to file.

Are you self-employed? Did you know you have many of the same options to save for retirement on a tax-deferred basis as employees participating in company plans?

March 17, 2022 ¡ª Commissioner Rettig speaks before the House Ways and Means Committee, Subcommittee on Oversight on the filing season and IRS operations.

How Much Salary Can You Defer if You¡¯re Eligible for More than One Retirement Plan?

Insights into Salary Reduction Simplified Employee Pension Plans.

Learn the contribution limits for your 401(k) and Profit-Sharing retirement plans.

If you are a Schedule C filer (a sole proprietor) and have a SIMPLE IRA plan, you are treated as both an employer and an employee when calculating and reporting your own plan contributions and limits. Here are some tips.