IRA module
A spoke off the Hivemind · three wrappers
The Hivemind is the hub. This IRA module is a spoke. Sourced from IRS pages already opened on the crypto-ira desk. Holes stay holes. Mixing Traditional, Roth, and SEP into one “IRA” is a product defect.
TRADITIONAL IRA
Personal IRA. Deduction may apply. Tax on the way out. Owner RMD at 73.
2026 cap shared with Roth: $7,500, or $8,600 if age 50+, or compensation if less.
High income can shrink the deduction if a workplace plan exists. It does not block the contribution.
ROTH IRA
Designated Roth at setup. No deduction. Qualified withdrawals can be tax-free.
Same combined 2026 cap as traditional. Income can shrink or kill the contribution.
No owner RMD while the original owner is alive. Beneficiaries still have RMDs.
SEP-IRA
Employer plan. Employer dollars only on a regular SEP. The SEP-IRA itself is a traditional IRA.
2026 employer cap: lesser of 25% of compensation or $72,000. Compensation counted only up to $360,000.
Do not teach $7,500 as the SEP limit. Owner RMD still applies at 73.
WHERE THOSE DOLLARS WERE PRINTED
- IRS IRA contribution limits — personal cap.
- IR-2025-111 — $7,500 and the $1,100 age-50 catch-up for 2026.
- IRS SEP / contribution-limits pages — $72,000 / $360,000 for 2026.
Shop pages that name both SEP and crypto are listed on each explorer. Vendor copy is not IRS.
Open IRA briefing