401(k) & IRA Abroad Guide

What happens to your US retirement accounts when you move abroad? Understand contribution rules, early withdrawal taxes, foreign tax treatment of distributions, and rollover strategies for US expats.

Your retirement accounts

Total 401(k) / 403(b) balance

Traditional IRA balance

Roth IRA balance

Current age

Planned withdrawal age

US federal tax bracket

Country of residence

Do you have US earned income this year?

Your 401(k)/IRA analysis

Total retirement balance

Early withdrawal cost (if age <59½)

Tax on full 401k withdrawal

Annual contribution limit (2026)

$24,500

Contribution eligibility

Your options abroad

Foreign tax treatment

Key 2026 limits

Account	2026 limit	Catch-up (50+)
401(k)/403(b)/457(b)	$24,500	+$8,000
401(k) super catch-up age 60-63	Same base limit	+$11,250
IRA (Traditional/Roth)	$7,500	+$1,100
SIMPLE IRA	$17,000	+$4,000
SIMPLE IRA super catch-up age 60-63	Same base limit	+$5,250
SEP-IRA	$72,000	N/A
HSA (self-only)	$4,300	+$1,000