Catch-Up Contributions: How to Model Them in Boldin
What are catch-up contributions?
If you're 50 or older, the IRS allows you to contribute more than the standard annual limit to your 401(k), 403(b), or 457(b). These extra amounts — called catch-up contributions — are a powerful way to accelerate retirement savings in your peak earning years.
Starting in 2025, there's also a new "super catch-up" provision for savers aged 60–63.
And starting January 1, 2026, a SECURE 2.0 rule takes effect that requires high earners to make their catch-up contributions as Roth (after-tax), not pre-tax.
This article explains how to model both situations accurately in Boldin.
The super catch-up (ages 60–63)
Under SECURE 2.0, savers aged 60, 61, 62, or 63 can contribute an even higher catch-up amount than the standard over-50 catch-up. This is sometimes called the "super catch-up."
How to enter this in Boldin
Because the super catch-up involves two separate IRS thresholds, you'll enter it in two parts.
Income section: Edit the work income to add an Income-linked contribution — Enter the standard annual IRS limit ($24,500) plus the catch up for savers over 50 of ($8,000) for a total of $32,500 as an income-linked contribution directed to your 401(k) or similar account. This ties it to your earned income in the way the IRS expects.
Money Flows Section: Enter the Super Catch Up Contribution: Enter the additional amount of special contribution $11,250 as a separate standard contribution to your 401(k) or similar account.
Together, these two entries add up to your full super catch-up amount and correctly reflect the IRS limits at each tier.
High earners: catch-up contributions must go to Roth (2026 and beyond)
Beginning January 1, 2026, the IRS requires that catch-up contributions for 401(k), 403(b), and 457(b) plans be made as Roth (after-tax) contributions if you meet both of these conditions:
You are age 50 or older
You earned more than $150,000 in the prior calendar year (indexed for inflation going forward)
This means high earners can no longer make catch-up contributions on a pre-tax basis. The base contribution up to the annual limit still goes to your traditional (pre-tax) account as usual — but the catch-up portion above that limit must go into Roth.
How to enter this in Boldin
To model this accurately, you'll split your contributions across two destinations in Money Flows:
Base contribution Income section: Edit the work income to add an Income-linked contribution — Enter your contributions up to the standard annual IRS limit of $24,500 (the non-catch-up amount) as a contribution to your traditional 401(k) or similar account.
Roth contribution. Income section: Edit the work income to add an Income-linked contribution — Enter your catch-up amount of $8,000 as a contribution to your Roth 401(k) (or designated Roth account within your plan).
This reflects the legal requirement: the base deferral remains pre-tax, and the catch-up is after-tax Roth.
Not sure if this applies to you? It applies if you were 50 or older and earned more than $150,000 in the prior year. If you're under that threshold, you can still make pre-tax catch-up contributions and enter them as a single tax-deferred contribution as usual.
Quick reference
Situation | How to enter in Boldin |
Standard catch-up (age 50+, under $150K) | One tax-deferred contribution up to the full IRS catch-up limit |
Super catch-up (ages 60–63) | Income-linked contribution for the over-50 catch-up limit + standard contribution for the additional amount |
High-earner catch-up (age 50+, over $150K, 2026+) | Tax-deferred contribution up to the annual base limit + separate Roth contribution for the catch-up amount |
Questions?
If something isn't adding up or you're not sure how to structure your entries, our support team is here to help. You can also explore the IRS limits for the current year at IRS.gov.