IRA Contribution Deadlines for the 2025 Tax Year

December 12, 2025

Tax Day represents more than the deadline for filing your return or requesting an extension. It also marks the cutoff for making contributions to most types of Individual Retirement Accounts (IRAs).

For individuals looking to strengthen their retirement savings or potentially reduce their tax liability, the weeks leading up to the deadline can be an important planning window. The following overview outlines the key dates and contribution rules for traditional, Roth, SEP, and SIMPLE IRAs for the 2025 tax year.

Traditional and Roth IRA Deadlines for 2025

Individuals contributing to a traditional IRA or Roth IRA have until the federal tax filing deadline—April 15, 2026—to make contributions for the 2025 tax year. The contribution limits for 2025 remain straightforward:

●     Up to $7,000 if you are under age 50

●     Up to $8,000 if you are age 50 or older (due to catch-up contributions)

Eligibility to deduct traditional IRA contributions or to make Roth IRA contributions may be reduced or phased out at higher income levels. Reviewing current IRS income thresholds or consulting updated guidance can help clarify how much you are permitted to contribute or deduct.

SEP IRA Contribution Deadline for 2025

Self-employed individuals and small business owners using Simplified Employee Pension (SEP) IRAs follow a different timeline. SEP contributions for 2025 can be made up to the due date of the sponsoring business’s tax return, including any approved extensions.

Contribution amounts are based on a percentage of compensation—generally up to 25% of eligible earnings—subject to IRS calculations for self-employment income. The maximum allowable SEP IRA contribution for 2025 is $70,000. Because business tax deadlines vary depending on the entity structure, the applicable SEP contribution deadline varies as well.

SIMPLE IRA Contribution Deadlines for 2025

Savings Incentive Match Plans for Employees (SIMPLE IRAs) operate under dual deadlines because both employers and employees make contributions. This distinction is especially notable for self-employed individuals who function in both roles.

Employee deferrals:

Salary deferrals for the 2025 tax year must be deposited as soon as reasonably possible but no later than 30 days after the end of the month in which the deferral was withheld. For compensation deferred in December 2025, the latest permissible date to deposit employee contributions is January 30, 2026.

Employer contributions:

Employer matching or non-elective contributions may be made up to the business’s tax return due date, including extensions.

Contribution limits:

For 2025, SIMPLE IRA employee deferrals are capped as follows:

●     $16,500 standard limit

●     $20,000 for individuals ages 50–59 or 64+

●     $21,750 for individuals ages 60–63 (reflecting the enhanced catch-up provision)

For businesses with 25 or fewer employees, or those with up to 100 employees that have adopted the required 4% match or 3% non-elective contribution, the maximum deferral increases to $17,600 for 2025. With catch-up contributions, the maximum ranges from $21,450 to $22,850, depending on age. Employers must either match up to 3% of employee compensation or provide a flat 2% non-elective contribution.

Strategies for Maximizing IRA Contributions

Thoughtful planning can help you make the most of your IRA contributions and strengthen your long-term retirement outlook.

Select the Appropriate Account Type

Choosing between a traditional IRA and a Roth IRA often comes down to how you want to manage taxes today versus in the future.

●     Traditional IRAs may offer tax-deductible contributions, subject to income limits and participation in workplace plans. Distributions in retirement are taxable as ordinary income.

●     Roth IRAs accept after-tax contributions but offer tax-free growth and tax-free withdrawals once you reach age 59½ and satisfy the five-year rule.

Both account types permit penalty-free withdrawals beginning at age 59½, although Roth earnings require the five-year holding period to avoid taxes.

Contribute Early, and Contribute Consistently

Long-term retirement readiness is often built on two core behaviors:

●     Establish a consistent savings pattern. Whether you contribute monthly or annually, regular funding can help smooth market fluctuations and build momentum.

●     Start as early as possible. Early contributions benefit most from compounding, giving your long-term savings strategy more time to grow.

Depending on your income, contributions may also qualify for a deduction or the Saver’s Credit, offering potential tax benefits for the 2025 filing year. Looking ahead to 2026, you can automate your retirement savings and consider adjusting your withholding or estimated payments to reflect anticipated deductions or credits.

Sources:

https://www.fidelity.com/learning-center/smart-money/ira-contribution-deadline

Disclosure:

This information is an overview and should not be considered as specific guidance or recommendations for any individual or business.

This material is provided as a courtesy and for educational purposes only.

These are the views of the author, not the named Representative or Advisory Services Network, LLC, and should not be construed as investment advice. Neither the named Representative nor Advisory Services Network, LLC gives tax or legal advice. All information is believed to be from reliable sources; however, we make no representation as to its completeness or accuracy. Please consult your Financial Advisor for further information.