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ROTH
Retirement

Roth 401(k) Contribution

After-tax retirement contribution. You pay taxes now, but withdrawals in retirement are tax-free.

Who pays it

Anyone enrolled in their employer's Roth 401(k) option. Contributions come from post-tax pay.

How much

Same IRS annual limit as a traditional 401(k) ($23,000 in 2024; +$7,500 catch-up if 50+). Combined Traditional + Roth contributions can't exceed the limit.

Where it appears on your W-2

Box 12 with code AA. Does not reduce Box 1 wages.

Tax impact

No tax break today. Withdrawals in retirement (including the growth) are tax-free, as long as you're 59½+ and the account is 5+ years old.

Common questions about ROTH

Should I do Traditional or Roth 401(k)?

Rule of thumb: Roth if you expect higher tax rates in retirement (early career, lower tax bracket now); Traditional if you expect lower rates later (peak earning years).

Do employer matches go to my Roth or Traditional?

Match dollars are pre-tax by default and go into the Traditional side, even if you contribute to Roth. The SECURE 2.0 Act allows some employers to offer Roth matches — check your plan.

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Related Retirement codes

401K401(k) Retirement Contribution
403B403(b) Retirement Contribution
457457(b) Deferred Compensation
TSATax-Sheltered Annuity
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