irs.retirement.2022.json

{
    "name" : "irs.retirement.2022",
    "repository" : "https://github.com/bogle-tools/financial-variables",
    "path" : "data/usa/irs",
    "version" : "0.1.3",
    "note" : "THIS IS STILL JUST BRAINSTORMING, DATA STRUCTURE AND FILE LOCATIONS WILL CHANGE",
    
    "source" : [
        { 
            "date" : "2022-08-12",
            "title" : "IRS: S Corporation Compensation and Medical Insurance Issues",
            "url" : "https://www.irs.gov/businesses/small-businesses-self-employed/s-corporation-compensation-and-medical-insurance-issues#Interaction%20with%20HSA%20Requirements"
        },
        { 
            "date" : "2022-11-04",
            "title" : "IRS IR-2021-216: https://www.irs.gov/newsroom/irs-announces-401k-limit-increases-to-20500",
            "url" : "https://www.irs.gov/newsroom/irs-announces-401k-limit-increases-to-20500"
        },
        { 
            "date" : "2022-11-04",
            "title" : "IRS N-2021-61: 2022 Limitations Adjusted as Provided in Section 415(d), etc",
            "url" : "https://www.irs.gov/pub/irs-drop/n-21-61.pdf"
        }
    ],

    "HSA" : {
        "ContributionLimit" : {
            "Family" : 7300,
            "SelfOnly" : 3650,
            "CatchUp" : 1000
        },
        "CatchUpAge" : 55
    },
    "IRA" : {
        "ContributionLimit" : 6000,
        "CatchUpContributionLimit" : 1000,
        "CatchUpAge" : 50,
        "DeductabilityPhaseOutRange" : {
            "Single" : {
                "Start" : 68000,
                "End" : 78000
            },
            "ActiveParticipant_MarriedFilingJointly" : {
                "Start" : 109000,
                "End" : 129000
            },
            "InactiveParticipant_MarriedFilingJointly" : {
                "Start" : 204000,
                "End" : 214000
            },
            "MarriedFilingSeparately" : {
                "Start" : 0,
                "End" : 10000
            }
        }
    },
    "RothIRA" : {
        "ContributionLimit" : 6000,
        "CatchUpContributionLimit" : 1000,
        "CatchUpAge" : 50,
        "ContributionPhaseOutRange" : {
            "Single" : {
                "Start" : 129000,
                "End" : 144000
            },
            "MarriedFilingJointly" : {
                "Start" : 204000,
                "End" : 214000
            },
            "MarriedFilingSeparately" : {
                "Start" : 0,
                "End" : 10000
            }
        }
    },
    "Employer401k" : {
        "ContributionLimit" : 20500,
        "CatchUpContributionLimit" : 6500,
        "EmployeePlusEmployerContributionLimit" : 61000
    }
}