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Can I Split My Solo 401k Contributions Between Pre-Tax and Roth?
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1 Reply
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Yes — a Solo 401k participant can split employee deferrals between pre-tax and Roth contributions in any proportion they choose within the same tax year. This is one of the hallmarks of Solo 401k tax flexibility that sets it apart from simpler retirement plan options like the SEP IRA.
The combined total of all employee deferrals — regardless of whether they are pre-tax, Roth, or a mix of both — must not exceed the applicable annual limit. For tax year 2026, those limits are:
- Under age 50: $24,500 combined maximum (pre-tax + Roth in any mix)
- Ages 50–59 and 64+: $32,500 combined maximum (including $8,000 catch-up)
- Ages 60–63: $35,750 combined maximum (including $11,250 super catch-up)
Customized tax planning based on current vs. anticipated future tax rates. A participant who expects to be in a higher tax bracket in retirement may lean toward more Roth contributions now. A participant with unusually high income in a particular year may want to maximize pre-tax contributions to reduce the current-year tax bill. The Solo 401k accommodates both goals simultaneously within the same plan year.
Example: A Solo 401k participant under age 50 contributes $12,000 as a pre-tax employee deferral (reducing current taxable income by $12,000) and $12,500 as a Roth employee deferral (taxed now, tax-free at retirement) — for a combined total of $24,500. Both contributions count against the same $24,500 employee deferral limit, and both can be made within the same plan year.
Visit the following to learn more about the solo 401k contribution types: https://www.mysolo401k.net/solo-401k/solo-401k-contribution-limits-and-types/
mysolo401k.net
solo 401k contribution limits and types
Two parts make up the annual Solo 401k contribution: employee salary deferral contribution and employer profit sharing contribution.
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