IRC References
§415(c) Annual additions limit • §402(g) Elective deferral limit • §402A Designated Roth contributions • §408A Roth IRA rules
What is the Mega Backdoor Roth?
The Mega Backdoor Roth allows high earners to contribute up to $70,000 (2025) to retirement accounts by using after-tax 401(k) contributions, then converting them to Roth—far exceeding the normal $23,500 employee deferral limit.
After-Tax 401(k)
Contributions
Contributions
→
In-Plan Roth
Conversion
Conversion
→
Roth 401(k)
Tax-Free Growth
Tax-Free Growth
Requirements: Your 401(k) plan must allow after-tax contributions AND in-service distributions or in-plan Roth conversions.
2025 Contribution Limits
IRC §415(c) Annual Addition Limit
$70,000
Total 415(c) Limit
$23,500
Employee Deferral
$7,500
Catch-Up (50+)
$11,250
Super Catch-Up (60-63)
Your Contribution Details
Your reasonable compensation from the S-Corp
Traditional + Roth 401(k) contributions
Company matching contributions (if any)
Defaults to 25% of W-2 comp (editable)
Your Mega Backdoor Roth Opportunity
Available After-Tax Contribution Room
$0
Convert to Roth for tax-free growth
| Contribution Type | Amount |
|---|---|
| Your Employee Deferrals (Traditional/Roth) | $0 |
| Catch-Up Contribution (if applicable) | $0 |
| Total Employee Contributions | $0 |
| Employer Match | $0 |
| Profit Sharing / Other Employer | $0 |
| Total Employer Contributions | $0 |
| Total Before After-Tax | $0 |
| 415(c) Limit (2025) | $70,000 |
| Available After-Tax Room | $0 |
Conversion Options
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