🕷️ Crawler Inspector

URL Lookup

Direct Parameter Lookup

Raw Queries and Responses

1. Shard Calculation

Query:

Response:

Calculated Shard: 119 (from laksa148)

2. Crawled Status Check

Query:

curl -X POST \
  'http://laksa119.int.ahrefs:8124/' \
  -H 'Content-Type: text/plain' \
  -H 'X-ClickHouse-Database: crawler3' \
  -H 'Authorization: Basic YXBpOg==' \
  -d 'SELECT getAhrefsURLFromUnparsed(src_unparsed) AS found_url, ifNull(toUnixTimestamp(download_stamp), 0) AS crawl_time, ifNull(toUnixTimestamp(props_url_first_seen), 0) AS first_indexed_time, download_http_code AS http_code, src_unparsed AS src_unparsed, src_root_hash AS src_root_hash, history_drop_reason AS history_drop_reason, meta_title AS meta_title, meta_descriptions AS meta_descriptions, attrs_boilerpipe_text AS attrs_boilerpipe_text, attrs_markdown AS attrs_markdown, attrs_readable_markdown AS attrs_readable_markdown, meta_canonical AS meta_canonical FROM crawler3.page_info_local FINAL PREWHERE (src_root_hash, src_unparsed) IN ((getAhrefsRootHashFromUnparsed(getAhrefsUnparsedNoserviceFromURL(\'https://www.irs.gov/retirement-plans/401k-plans\')), getAhrefsUnparsedNoserviceFromURL(\'https://www.irs.gov/retirement-plans/401k-plans\'))) FORMAT JSONEachRow'

Response:

{"found_url":"https:\/\/www.irs.gov\/retirement-plans\/401k-plans","crawl_time":1775886316,"first_indexed_time":1465763319,"http_code":200,"src_unparsed":"gov,irs!www,\/retirement-plans\/401k-plans s443","src_root_hash":"796284942891862319","history_drop_reason":null,"meta_title":"401(k) plans | Internal Revenue Service","meta_descriptions":["Learn about Internal Revenue Code 401(k) retirement plans and the tax rules that apply to them."],"attrs_boilerpipe_text":"A 401(k) is a feature of a qualified profit-sharing plan that allows employees to contribute a portion of their wages to individual accounts.\nElective salary deferrals are excluded from the employee’s taxable income (except for designated Roth deferrals).\nEmployers can contribute to employees’ accounts.\nDistributions, including earnings, are includible in taxable income at retirement (except for qualified distributions of designated Roth accounts).\nSee the\n401(k) Resource Guide\nfor details on 401(k) topics for plan participants and plan sponsors.\nChoose a 401(k) plan\nChoosing a 401(k) plan\nOverview of types of 401(k) plans\nOne-participant 401(k) plans\nEstablish a 401(k) plan\nSteps to\nestablishing a 401(k) plan\nTypes of\nautomatic enrollment\nAutomatic enrollment\n increases and sample plan language\nHow to establish\ndesignated Roth accounts\nin a 401(k) plan\nParticipate in a 401(k) plan\nContribution limits\nGeneral guidance on\nparticipating\nin your employer’s plan\nOperate and maintain a 401(k) plan\nOperating a 401(k) plan\nMid-year amendments\nto Safe Harbor 401(k) plans and notices\nCorrect a 401(k) plan\n401(k) checklist\nPDF\nHelps you keep your 401(k) plan in compliance with important tax rules.\n \n401(k) fix-it guide\nTips on how to find, fix and avoid common errors in 401(k) plans.\nTerminate a 401(k) plan\nAdditional resources for 401(k) plans","attrs_markdown":"[Skip to main content](https:\/\/www.irs.gov\/retirement-plans\/401k-plans#main-content)\n\n![](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/us_flag_small.png)\n\nAn official website of the United States government\n\nHere's how you know\n\nHere's how you know\n\n![](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/icon-dot-gov.svg)\n\n**Official websites use .gov**\n\nA **.gov** website belongs to an official government organization in the United States.\n\n![](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/icon-https.svg)\n\n**Secure .gov websites use HTTPS**\n\nA **lock** (![Locked padlock icon](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/images\/lock.svg)) or **https:\/\/** means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.\n\n[![Home](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/IRS-Logo.svg) ![Home](https:\/\/www.irs.gov\/themes\/custom\/pup_irs\/images\/logo-print.svg)](https:\/\/www.irs.gov\/ \"Home\")\n\n## Information Menu\n- [Help](https:\/\/www.irs.gov\/help\/let-us-help-you \"Help\")\n- [News](https:\/\/www.irs.gov\/newsroom \"News\")\n- English\n  \n  - [Español](https:\/\/www.irs.gov\/es\/retirement-plans\/401k-plans)\n  - [中文 (简体)](https:\/\/www.irs.gov\/zh-hans\/retirement-plans\/401k-plans)\n  - [中文 (繁體)](https:\/\/www.irs.gov\/zh-hant\/retirement-plans\/401k-plans)\n  - [한국어](https:\/\/www.irs.gov\/ko\/retirement-plans\/401k-plans)\n  - [Русский](https:\/\/www.irs.gov\/ru\/retirement-plans\/401k-plans)\n  - [Tiếng Việt](https:\/\/www.irs.gov\/vi\/retirement-plans\/401k-plans)\n  - [Kreyòl ayisyen](https:\/\/www.irs.gov\/ht\/retirement-plans\/401k-plans)\n- [Tax Pros](https:\/\/www.irs.gov\/tax-professionals)\n- Sign in\n  - [Individual](https:\/\/sa.www4.irs.gov\/ola)\n  - [Business](https:\/\/sa.www4.irs.gov\/bola)\n  - [Tax Pro](https:\/\/sa.www4.irs.gov\/taxpro)\n  - ## Access your tax information with an IRS account.\n    - Refunds\n    - Payments\n    - Tax records\n  - [Create account](https:\/\/www.irs.gov\/your-account)\n\n- Search\n- - Sign in\n    - [Individual](https:\/\/sa.www4.irs.gov\/ola)\n    - [Business](https:\/\/sa.www4.irs.gov\/bola)\n    - [Tax Pro](https:\/\/sa.www4.irs.gov\/taxpro)\n    - ## Access your tax information with an IRS account.\n      - Refunds\n      - Payments\n      - Tax records\n    - [Create account](https:\/\/www.irs.gov\/your-account)\n- Menu\n\n## Main navigation\n[![Home](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/IRS-Logo.svg)](https:\/\/www.irs.gov\/ \"Home\")\n\n- [File](https:\/\/www.irs.gov\/filing)\n- [Pay](https:\/\/www.irs.gov\/payments)\n- [Refunds](https:\/\/www.irs.gov\/refunds)\n- [Credits & Deductions](https:\/\/www.irs.gov\/credits-and-deductions)\n- [Forms](https:\/\/www.irs.gov\/forms-instructions)\n- [Report Fraud](https:\/\/www.irs.gov\/help\/report-fraud)\n\n## Information Menu\n- [Help](https:\/\/www.irs.gov\/help\/let-us-help-you \"Help\")\n- [News](https:\/\/www.irs.gov\/newsroom \"News\")\n- [Tax Pros](https:\/\/www.irs.gov\/tax-professionals)\n- Sign in\n  - [Individual](https:\/\/sa.www4.irs.gov\/ola)\n  - [Business](https:\/\/sa.www4.irs.gov\/bola)\n  - [Tax Pro](https:\/\/sa.www4.irs.gov\/taxpro)\n  - ## Access your tax information with an IRS account.\n    - Refunds\n    - Payments\n    - Tax records\n  - [Create account](https:\/\/www.irs.gov\/your-account)\n\n## [File](https:\/\/www.irs.gov\/retirement-plans\/401k-plans)\n- [Overview](https:\/\/www.irs.gov\/filing)\n- INFORMATION FOR…\n- [Individuals](https:\/\/www.irs.gov\/individual-tax-filing)\n- [Business and self-employed](https:\/\/www.irs.gov\/businesses)\n- [Charities and nonprofits](https:\/\/www.irs.gov\/charities-and-nonprofits)\n- [International filers](https:\/\/www.irs.gov\/individuals\/international-taxpayers)\n- [Retirement](https:\/\/www.irs.gov\/retirement-plans)\n- [Governments and tax-exempt bonds](https:\/\/www.irs.gov\/government-entities)\n- [Indian Tribal Governments](https:\/\/www.irs.gov\/government-entities\/indian-tribal-governments)\n- FILING FOR INDIVIDUALS\n- [How to file](https:\/\/www.irs.gov\/filing\/individuals\/how-to-file)\n- [When to file](https:\/\/www.irs.gov\/filing\/individuals\/when-to-file)\n- [Where to file](https:\/\/www.irs.gov\/filing\/where-to-file-tax-returns-addresses-listed-by-return-type)\n- [Update your information](https:\/\/www.irs.gov\/filing\/individuals\/update-my-information)\n- POPULAR\n- [Tax record (transcript)](https:\/\/www.irs.gov\/individuals\/get-transcript)\n- [Apply for an Employer ID Number (EIN)](https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/get-an-employer-identification-number)\n- [Amend return](https:\/\/www.irs.gov\/filing\/file-an-amended-return)\n- [Identity Protection PIN (IP PIN)](https:\/\/www.irs.gov\/identity-theft-fraud-scams\/get-an-identity-protection-pin)\n## [Pay](https:\/\/www.irs.gov\/retirement-plans\/401k-plans)\n- [Overview](https:\/\/www.irs.gov\/payments)\n- PAY BY\n- [Bank Account (Direct Pay)](https:\/\/www.irs.gov\/payments\/direct-pay-with-bank-account)\n- [Payment Plan (Installment Agreement)](https:\/\/www.irs.gov\/payments\/online-payment-agreement-application)\n- [Electronic Federal Tax Payment System (EFTPS)](https:\/\/www.irs.gov\/payments\/eftps-the-electronic-federal-tax-payment-system)\n- POPULAR\n- [Your Online Account](https:\/\/www.irs.gov\/your-account)\n- [Tax Withholding Estimator](https:\/\/www.irs.gov\/individuals\/tax-withholding-estimator)\n- [Estimated Taxes](https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/estimated-taxes)\n- [Penalties](https:\/\/www.irs.gov\/payments\/penalties)\n## [Refunds](https:\/\/www.irs.gov\/retirement-plans\/401k-plans)\n- [Overview](https:\/\/www.irs.gov\/refunds)\n- [About refunds](https:\/\/www.irs.gov\/refunds\/about-refunds)\n- [Direct deposit](https:\/\/www.irs.gov\/refunds\/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts)\n- [Reduced refunds](https:\/\/www.irs.gov\/refunds\/reduced-refund)\n- [Where’s my amended return?](https:\/\/www.irs.gov\/filing\/wheres-my-amended-return)\n## [Credits & Deductions](https:\/\/www.irs.gov\/retirement-plans\/401k-plans)\n- [Overview](https:\/\/www.irs.gov\/credits-and-deductions)\n- INFORMATION FOR...\n- [Individuals](https:\/\/www.irs.gov\/credits-and-deductions-for-individuals \"For you and your family\")\n- [Businesses & Self-Employed](https:\/\/www.irs.gov\/credits-deductions\/businesses \"Standard mileage and other information\")\n- POPULAR\n- [Earned Income Credit (EITC)](https:\/\/www.irs.gov\/credits-deductions\/individuals\/earned-income-tax-credit-eitc)\n- [Child Tax Credit](https:\/\/www.irs.gov\/credits-deductions\/individuals\/child-tax-credit)\n- [Clean Energy and Vehicle Credits](https:\/\/www.irs.gov\/credits-deductions\/clean-vehicle-and-energy-credits)\n- [Standard Deduction](https:\/\/www.irs.gov\/help\/ita\/how-much-is-my-standard-deduction)\n- [Retirement Plans](https:\/\/www.irs.gov\/retirement-plans)\n## [Forms](https:\/\/www.irs.gov\/retirement-plans\/401k-plans)\n- [Overview](https:\/\/www.irs.gov\/forms-instructions)\n- POPULAR FORMS & INSTRUCTIONS\n- [Form 1040](https:\/\/www.irs.gov\/forms-pubs\/about-form-1040 \"Individual Income Tax Return\")\n- [Form 1040 Instructions](https:\/\/www.irs.gov\/instructions\/i1040gi \"Instructions for Form 1040 \")\n- [Form W-9](https:\/\/www.irs.gov\/forms-pubs\/about-form-w-9 \"Request for Taxpayer Identification Number (TIN) and Certification\")\n- [Form 4506-T](https:\/\/www.irs.gov\/forms-pubs\/about-form-4506-t \"Request for Transcript of Tax Return\")\n- [Form W-4](https:\/\/www.irs.gov\/forms-pubs\/about-form-w-4 \"Employee's Withholding Certificate\")\n- [Form 941](https:\/\/www.irs.gov\/forms-pubs\/about-form-941 \"Employer's Quarterly Federal Tax Return\")\n- [Form W-2](https:\/\/www.irs.gov\/forms-pubs\/about-form-w-2 \"Wage and Tax Statement\")\n- [Form 9465](https:\/\/www.irs.gov\/forms-pubs\/about-form-9465 \"Installment Agreement Request\")\n- POPULAR FOR TAX PROS\n- [Form 1040-X](https:\/\/www.irs.gov\/forms-pubs\/about-form-1040x \"Amended Individual Income Tax Return\")\n- [Form 2848](https:\/\/www.irs.gov\/forms-pubs\/about-form-2848 \"Power of Attorney\")\n- [Form W-7](https:\/\/www.irs.gov\/forms-pubs\/about-form-w-7 \"Apply for an ITIN\")\n- [Circular 230](https:\/\/www.irs.gov\/tax-professionals\/office-of-professional-responsibility-and-circular-230 \"Regulations Governing Practice before the IRS\")\n## [Report Fraud](https:\/\/www.irs.gov\/retirement-plans\/401k-plans)\n- [Overview](https:\/\/www.irs.gov\/help\/report-fraud)\n- [Tax fraud and scams](https:\/\/www.irs.gov\/help\/report-fraud\/report-tax-fraud-a-scam-or-law-violation)\n- [Identity theft](https:\/\/www.irs.gov\/identity-theft-central)\n- [Fake IRS email or message](https:\/\/www.irs.gov\/help\/report-fraud\/report-fake-irs-treasury-or-tax-related-emails-and-messages)\n- [Tax return preparer](https:\/\/www.irs.gov\/help\/report-fraud\/make-a-complaint-about-a-tax-return-preparer)\n\n## Main navigation\n- [File](https:\/\/www.irs.gov\/filing)\n- [Pay](https:\/\/www.irs.gov\/payments)\n- [Refunds](https:\/\/www.irs.gov\/refunds)\n- [Credits & Deductions](https:\/\/www.irs.gov\/credits-and-deductions)\n- [Forms & Instructions](https:\/\/www.irs.gov\/forms-instructions)\n\n## Info Menu Mobile\n- [Charities & Nonprofits](https:\/\/www.irs.gov\/charities-and-nonprofits)\n- [Help](https:\/\/www.irs.gov\/help\/let-us-help-you \"Help\")\n- English\n  \n  - [Español](https:\/\/www.irs.gov\/es\/retirement-plans\/401k-plans)\n  - [中文 (简体)](https:\/\/www.irs.gov\/zh-hans\/retirement-plans\/401k-plans)\n  - [中文 (繁體)](https:\/\/www.irs.gov\/zh-hant\/retirement-plans\/401k-plans)\n  - [한국어](https:\/\/www.irs.gov\/ko\/retirement-plans\/401k-plans)\n  - [Русский](https:\/\/www.irs.gov\/ru\/retirement-plans\/401k-plans)\n  - [Tiếng Việt](https:\/\/www.irs.gov\/vi\/retirement-plans\/401k-plans)\n  - [Kreyòl ayisyen](https:\/\/www.irs.gov\/ht\/retirement-plans\/401k-plans)\n- [News](https:\/\/www.irs.gov\/newsroom \"News\")\n- [Tax Pros](https:\/\/www.irs.gov\/tax-professionals \"Tax Pros\")\n\n1. [Home](https:\/\/www.irs.gov\/)\n2. [Retirement Plans](https:\/\/www.irs.gov\/retirement-plans)\n3. 401(k) plans\n# 401(k) plans\n\n### More In Retirement Plans\n- [IRAs](https:\/\/www.irs.gov\/retirement-plans\/individual-retirement-arrangements-iras \"IRAs\")\n- [Types of retirement plans](https:\/\/www.irs.gov\/retirement-plans\/plan-sponsor\/types-of-retirement-plans \"Types of retirement plans\")\n- [Required minimum distributions](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-required-minimum-distributions-rmds \"Required minimum distributions\")\n- [Published guidance](https:\/\/www.irs.gov\/retirement-plans\/published-guidance \"Published guidance\")\n- [Forms and publications](https:\/\/www.irs.gov\/retirement-plans\/retirement-plan-forms-and-publications \"Forms and publications\")\n- [Operate a retirement plan](https:\/\/www.irs.gov\/retirement-plans\/operate-a-retirement-plan \"Operate a retirement plan\")\n- [News](https:\/\/www.irs.gov\/retirement-plans\/newsletters \"News\")\n- [Topic index](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics \"Topic index\")\n\nA 401(k) is a feature of a qualified profit-sharing plan that allows employees to contribute a portion of their wages to individual accounts.\n\n- Elective salary deferrals are excluded from the employee’s taxable income (except for designated Roth deferrals).\n- Employers can contribute to employees’ accounts.\n- Distributions, including earnings, are includible in taxable income at retirement (except for qualified distributions of designated Roth accounts).\n\nSee the [**401(k) Resource Guide**](https:\/\/www.irs.gov\/retirement-plans\/401k-resource-guide \"401k resource guide\") for details on 401(k) topics for plan participants and plan sponsors.\n\n## Choose a 401(k) plan\n- [Choosing a 401(k) plan](https:\/\/www.irs.gov\/retirement-plans\/choosing-a-retirement-plan-401k-plan \"Choosing a retirement plan: 401k plan\")\n- [Overview of types of 401(k) plans](https:\/\/www.irs.gov\/retirement-plans\/plan-sponsor\/401k-plan-overview \"401(k) plan overview\")\n- [One-participant 401(k) plans](https:\/\/www.irs.gov\/retirement-plans\/one-participant-401k-plans \"One Participant 401k Plans\")\n## Establish a 401(k) plan\n- Steps to [establishing a 401(k) plan](https:\/\/www.irs.gov\/retirement-plans\/irc-401k-plans-establishing-a-401k-plan \"IRC 401(k) plans - Establishing a 401(k) plan\")\n- Types of [automatic enrollment](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-automatic-enrollment \"Retirement topics - Automatic enrollment\")\n- [Automatic enrollment](https:\/\/www.irs.gov\/irb\/2003-29_IRB \"Internal Revenue Bulletin: 2003-29\") increases and sample plan language\n- How to establish [designated Roth accounts](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-designated-roth-account \"Retirement topics - Designated Roth account\") in a 401(k) plan\n## Participate in a 401(k) plan\n- [Contribution limits](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-401k-and-profit-sharing-plan-contribution-limits \"Retirement topics - 401(k) and profit-sharing plan contribution limits\")\n- General guidance on [participating](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/saving-for-retirement \"Saving for retirement\") in your employer’s plan\n## Operate and maintain a 401(k) plan\n- [Operating a 401(k) plan](https:\/\/www.irs.gov\/retirement-plans\/operating-a-401k-plan \"Operating a 401(k) plan\")\n- [Mid-year amendments](https:\/\/www.irs.gov\/retirement-plans\/mid-year-changes-to-safe-harbor-401k-plans-and-notices \"Mid year Changes to Safe Harbor 401k Plans and Notices\") to Safe Harbor 401(k) plans and notices\n## Correct a 401(k) plan\n- [401(k) checklist PDF](https:\/\/www.irs.gov\/pub\/irs-pdf\/p4531.pdf \"0821 Publ 4531                           (PDF)\")  \n   Helps you keep your 401(k) plan in compliance with important tax rules.\n- [401(k) fix-it guide](https:\/\/www.irs.gov\/retirement-plans\/401k-plan-fix-it-guide \"401(k) plan fix-it guide\")  \n   Tips on how to find, fix and avoid common errors in 401(k) plans.\n## [Terminate a 401(k) plan](https:\/\/www.irs.gov\/retirement-plans\/terminating-a-retirement-plan \"Terminating a retirement plan\")\n## [Additional resources for 401(k) plans](https:\/\/www.irs.gov\/retirement-plans\/irc-401k-plans-additional-resources \"IRC 401(k) plans - Additional resources\")\n\nPage Last Reviewed or Updated: 30-Jan-2026\n\n- [Share](https:\/\/www.irs.gov\/retirement-plans\/401k-plans)\n  - [Facebook](https:\/\/www.irs.gov\/#facebook)\n  - [Twitter](https:\/\/www.irs.gov\/#twitter)\n  - [Linkedin](https:\/\/www.irs.gov\/#linkedin)\n- Print\n\n## Footer Navigation\n- Our Agency\n  - [About IRS](https:\/\/www.irs.gov\/about-irs)\n  - [Careers](https:\/\/jobs.irs.gov\/)\n  - [Operations and Budget](https:\/\/www.irs.gov\/statistics\/soi-tax-stats-irs-operations-and-budget)\n  - [Tax Statistics](https:\/\/www.irs.gov\/statistics)\n  - [Help](https:\/\/www.irs.gov\/help\/let-us-help-you)\n  - [Find a Local Office](https:\/\/www.irs.gov\/help\/contact-your-local-irs-office)\n- Know Your Rights\n  - [Taxpayer Bill of Rights](https:\/\/www.irs.gov\/taxpayer-bill-of-rights)\n  - [Taxpayer Advocate Service](https:\/\/www.irs.gov\/taxpayer-advocate)\n  - [Independent Office of Appeals](https:\/\/www.irs.gov\/appeals)\n  - [Civil Rights](https:\/\/www.irs.gov\/about-irs\/protecting-taxpayer-civil-rights)\n  - [FOIA](https:\/\/www.irs.gov\/privacy-disclosure\/irs-freedom-of-information)\n  - [No FEAR Act Data](https:\/\/home.treasury.gov\/footer\/no-fear-act)\n  - [Reliance on Guidance](https:\/\/www.irs.gov\/newsroom\/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs)\n- Resolve an Issue\n  - [IRS Notices and Letters](https:\/\/www.irs.gov\/individuals\/understanding-your-irs-notice-or-letter)\n  - [Identity Theft](https:\/\/www.irs.gov\/identity-theft-central)\n  - [Tax scams](https:\/\/www.irs.gov\/help\/tax-scams)\n  - [Tax Fraud](https:\/\/www.irs.gov\/compliance\/criminal-investigation\/tax-fraud-alerts)\n  - [Criminal Investigation](https:\/\/www.irs.gov\/compliance\/criminal-investigation)\n  - [Whistleblower Office](https:\/\/www.irs.gov\/compliance\/whistleblower-office)\n- Languages\n  - [Español](https:\/\/www.irs.gov\/es)\n  - [中文 (简体)](https:\/\/www.irs.gov\/zh-hans)\n  - [中文 (繁體)](https:\/\/www.irs.gov\/zh-hant)\n  - [한국어](https:\/\/www.irs.gov\/ko)\n  - [Pусский](https:\/\/www.irs.gov\/ru)\n  - [Tiếng Việt](https:\/\/www.irs.gov\/vi)\n  - [Kreyòl ayisyen](https:\/\/www.irs.gov\/ht)\n  - [English](https:\/\/www.irs.gov\/)\n- Related Sites\n  - [U.S. Treasury](https:\/\/www.treasury.gov\/)\n  - [Treasury Inspector General for Tax Administration](https:\/\/www.treasury.gov\/tigta\/)\n  - [USA.gov](https:\/\/www.usa.gov\/)\n  - [USAspending.gov](https:\/\/www.usaspending.gov\/)\n  - [Vote.gov](https:\/\/vote.gov\/)\n\n[![Home](https:\/\/www.irs.gov\/themes\/custom\/pup_base\/IRS-Logo.svg)](https:\/\/www.irs.gov\/)\n\n## Subfooter\n- [Privacy Policy](https:\/\/www.irs.gov\/privacy-disclosure\/irs-privacy-policy)\n- [Accessibility](https:\/\/www.irs.gov\/accessibility)\n\n✓\n\nThanks for sharing\\!\n\n[AddToAny](https:\/\/www.addtoany.com\/ \"Share Buttons\")\n\n[More…](https:\/\/www.irs.gov\/retirement-plans\/401k-plans#addtoany \"Show all\")","attrs_readable_markdown":"A 401(k) is a feature of a qualified profit-sharing plan that allows employees to contribute a portion of their wages to individual accounts.\n\n- Elective salary deferrals are excluded from the employee’s taxable income (except for designated Roth deferrals).\n- Employers can contribute to employees’ accounts.\n- Distributions, including earnings, are includible in taxable income at retirement (except for qualified distributions of designated Roth accounts).\n\nSee the [**401(k) Resource Guide**](https:\/\/www.irs.gov\/retirement-plans\/401k-resource-guide \"401k resource guide\") for details on 401(k) topics for plan participants and plan sponsors.\n\n## Choose a 401(k) plan\n- [Choosing a 401(k) plan](https:\/\/www.irs.gov\/retirement-plans\/choosing-a-retirement-plan-401k-plan \"Choosing a retirement plan: 401k plan\")\n- [Overview of types of 401(k) plans](https:\/\/www.irs.gov\/retirement-plans\/plan-sponsor\/401k-plan-overview \"401(k) plan overview\")\n- [One-participant 401(k) plans](https:\/\/www.irs.gov\/retirement-plans\/one-participant-401k-plans \"One Participant 401k Plans\")\n## Establish a 401(k) plan\n- Steps to [establishing a 401(k) plan](https:\/\/www.irs.gov\/retirement-plans\/irc-401k-plans-establishing-a-401k-plan \"IRC 401(k) plans - Establishing a 401(k) plan\")\n- Types of [automatic enrollment](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-automatic-enrollment \"Retirement topics - Automatic enrollment\")\n- [Automatic enrollment](https:\/\/www.irs.gov\/irb\/2003-29_IRB \"Internal Revenue Bulletin: 2003-29\") increases and sample plan language\n- How to establish [designated Roth accounts](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-designated-roth-account \"Retirement topics - Designated Roth account\") in a 401(k) plan\n## Participate in a 401(k) plan\n- [Contribution limits](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-401k-and-profit-sharing-plan-contribution-limits \"Retirement topics - 401(k) and profit-sharing plan contribution limits\")\n- General guidance on [participating](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/saving-for-retirement \"Saving for retirement\") in your employer’s plan\n## Operate and maintain a 401(k) plan\n- [Operating a 401(k) plan](https:\/\/www.irs.gov\/retirement-plans\/operating-a-401k-plan \"Operating a 401(k) plan\")\n- [Mid-year amendments](https:\/\/www.irs.gov\/retirement-plans\/mid-year-changes-to-safe-harbor-401k-plans-and-notices \"Mid year Changes to Safe Harbor 401k Plans and Notices\") to Safe Harbor 401(k) plans and notices\n## Correct a 401(k) plan\n- [401(k) checklist PDF](https:\/\/www.irs.gov\/pub\/irs-pdf\/p4531.pdf \"0821 Publ 4531                           (PDF)\")  \n   Helps you keep your 401(k) plan in compliance with important tax rules.\n- [401(k) fix-it guide](https:\/\/www.irs.gov\/retirement-plans\/401k-plan-fix-it-guide \"401(k) plan fix-it guide\")  \n   Tips on how to find, fix and avoid common errors in 401(k) plans.\n## [Terminate a 401(k) plan](https:\/\/www.irs.gov\/retirement-plans\/terminating-a-retirement-plan \"Terminating a retirement plan\")\n## [Additional resources for 401(k) plans](https:\/\/www.irs.gov\/retirement-plans\/irc-401k-plans-additional-resources \"IRC 401(k) plans - Additional resources\")","meta_canonical":null}

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Property	Value
URL	https://www.irs.gov/retirement-plans/401k-plans
Last Crawled	2026-04-11 05:45:16 (14 hours ago)
First Indexed	2016-06-12 20:28:39 (9 years ago)
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Meta Title	401(k) plans \| Internal Revenue Service
Meta Description	Learn about Internal Revenue Code 401(k) retirement plans and the tax rules that apply to them.
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Boilerpipe Text	A 401(k) is a feature of a qualified profit-sharing plan that allows employees to contribute a portion of their wages to individual accounts. Elective salary deferrals are excluded from the employee’s taxable income (except for designated Roth deferrals). Employers can contribute to employees’ accounts. Distributions, including earnings, are includible in taxable income at retirement (except for qualified distributions of designated Roth accounts). See the 401(k) Resource Guide for details on 401(k) topics for plan participants and plan sponsors. Choose a 401(k) plan Choosing a 401(k) plan Overview of types of 401(k) plans One-participant 401(k) plans Establish a 401(k) plan Steps to establishing a 401(k) plan Types of automatic enrollment Automatic enrollment increases and sample plan language How to establish designated Roth accounts in a 401(k) plan Participate in a 401(k) plan Contribution limits General guidance on participating in your employer’s plan Operate and maintain a 401(k) plan Operating a 401(k) plan Mid-year amendments to Safe Harbor 401(k) plans and notices Correct a 401(k) plan 401(k) checklist PDF Helps you keep your 401(k) plan in compliance with important tax rules. 401(k) fix-it guide Tips on how to find, fix and avoid common errors in 401(k) plans. Terminate a 401(k) plan Additional resources for 401(k) plans
Markdown	[Skip to main content](https://www.irs.gov/retirement-plans/401k-plans#main-content) ![](https://www.irs.gov/themes/custom/pup_base/images/us_flag_small.png) An official website of the United States government Here's how you know Here's how you know ![](https://www.irs.gov/themes/custom/pup_base/images/icon-dot-gov.svg) Official websites use .gov A .gov website belongs to an official government organization in the United States. ![](https://www.irs.gov/themes/custom/pup_base/images/icon-https.svg) Secure .gov websites use HTTPS A lock (![Locked padlock icon](https://www.irs.gov/themes/custom/pup_base/images/lock.svg)) or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites. 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[Home](https://www.irs.gov/) 2. [Retirement Plans](https://www.irs.gov/retirement-plans) 3. 401(k) plans # 401(k) plans ### More In Retirement Plans - [IRAs](https://www.irs.gov/retirement-plans/individual-retirement-arrangements-iras "IRAs") - [Types of retirement plans](https://www.irs.gov/retirement-plans/plan-sponsor/types-of-retirement-plans "Types of retirement plans") - [Required minimum distributions](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-required-minimum-distributions-rmds "Required minimum distributions") - [Published guidance](https://www.irs.gov/retirement-plans/published-guidance "Published guidance") - [Forms and publications](https://www.irs.gov/retirement-plans/retirement-plan-forms-and-publications "Forms and publications") - [Operate a retirement plan](https://www.irs.gov/retirement-plans/operate-a-retirement-plan "Operate a retirement plan") - [News](https://www.irs.gov/retirement-plans/newsletters "News") - [Topic index](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics "Topic index") A 401(k) is a feature of a qualified profit-sharing plan that allows employees to contribute a portion of their wages to individual accounts. - Elective salary deferrals are excluded from the employee’s taxable income (except for designated Roth deferrals). - Employers can contribute to employees’ accounts. - Distributions, including earnings, are includible in taxable income at retirement (except for qualified distributions of designated Roth accounts). See the [401(k) Resource Guide](https://www.irs.gov/retirement-plans/401k-resource-guide "401k resource guide") for details on 401(k) topics for plan participants and plan sponsors. ## Choose a 401(k) plan - [Choosing a 401(k) plan](https://www.irs.gov/retirement-plans/choosing-a-retirement-plan-401k-plan "Choosing a retirement plan: 401k plan") - [Overview of types of 401(k) plans](https://www.irs.gov/retirement-plans/plan-sponsor/401k-plan-overview "401(k) plan overview") - [One-participant 401(k) plans](https://www.irs.gov/retirement-plans/one-participant-401k-plans "One Participant 401k Plans") ## Establish a 401(k) plan - Steps to [establishing a 401(k) plan](https://www.irs.gov/retirement-plans/irc-401k-plans-establishing-a-401k-plan "IRC 401(k) plans - Establishing a 401(k) plan") - Types of [automatic enrollment](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-automatic-enrollment "Retirement topics - Automatic enrollment") - [Automatic enrollment](https://www.irs.gov/irb/2003-29_IRB "Internal Revenue Bulletin: 2003-29") increases and sample plan language - 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[401(k) checklist PDF](https://www.irs.gov/pub/irs-pdf/p4531.pdf "0821 Publ 4531 (PDF)") Helps you keep your 401(k) plan in compliance with important tax rules. - [401(k) fix-it guide](https://www.irs.gov/retirement-plans/401k-plan-fix-it-guide "401(k) plan fix-it guide") Tips on how to find, fix and avoid common errors in 401(k) plans. ## [Terminate a 401(k) plan](https://www.irs.gov/retirement-plans/terminating-a-retirement-plan "Terminating a retirement plan") ## [Additional resources for 401(k) plans](https://www.irs.gov/retirement-plans/irc-401k-plans-additional-resources "IRC 401(k) plans - Additional resources") Page Last Reviewed or Updated: 30-Jan-2026 - [Share](https://www.irs.gov/retirement-plans/401k-plans) - [Facebook](https://www.irs.gov/#facebook) - [Twitter](https://www.irs.gov/#twitter) - [Linkedin](https://www.irs.gov/#linkedin) - Print ## Footer Navigation - Our Agency - [About IRS](https://www.irs.gov/about-irs) - [Careers](https://jobs.irs.gov/) - [Operations and Budget](https://www.irs.gov/statistics/soi-tax-stats-irs-operations-and-budget) - 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Readable Markdown	A 401(k) is a feature of a qualified profit-sharing plan that allows employees to contribute a portion of their wages to individual accounts. - Elective salary deferrals are excluded from the employee’s taxable income (except for designated Roth deferrals). - Employers can contribute to employees’ accounts. - Distributions, including earnings, are includible in taxable income at retirement (except for qualified distributions of designated Roth accounts). See the [401(k) Resource Guide](https://www.irs.gov/retirement-plans/401k-resource-guide "401k resource guide") for details on 401(k) topics for plan participants and plan sponsors. ## Choose a 401(k) plan - [Choosing a 401(k) plan](https://www.irs.gov/retirement-plans/choosing-a-retirement-plan-401k-plan "Choosing a retirement plan: 401k plan") - [Overview of types of 401(k) plans](https://www.irs.gov/retirement-plans/plan-sponsor/401k-plan-overview "401(k) plan overview") - [One-participant 401(k) plans](https://www.irs.gov/retirement-plans/one-participant-401k-plans "One Participant 401k Plans") ## Establish a 401(k) plan - Steps to [establishing a 401(k) plan](https://www.irs.gov/retirement-plans/irc-401k-plans-establishing-a-401k-plan "IRC 401(k) plans - Establishing a 401(k) plan") - Types of [automatic enrollment](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-automatic-enrollment "Retirement topics - Automatic enrollment") - [Automatic enrollment](https://www.irs.gov/irb/2003-29_IRB "Internal Revenue Bulletin: 2003-29") increases and sample plan language - How to establish [designated Roth accounts](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-designated-roth-account "Retirement topics - Designated Roth account") in a 401(k) plan ## Participate in a 401(k) plan - [Contribution limits](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-401k-and-profit-sharing-plan-contribution-limits "Retirement topics - 401(k) and profit-sharing plan contribution limits") - General guidance on [participating](https://www.irs.gov/retirement-plans/plan-participant-employee/saving-for-retirement "Saving for retirement") in your employer’s plan ## Operate and maintain a 401(k) plan - [Operating a 401(k) plan](https://www.irs.gov/retirement-plans/operating-a-401k-plan "Operating a 401(k) plan") - [Mid-year amendments](https://www.irs.gov/retirement-plans/mid-year-changes-to-safe-harbor-401k-plans-and-notices "Mid year Changes to Safe Harbor 401k Plans and Notices") to Safe Harbor 401(k) plans and notices ## Correct a 401(k) plan - [401(k) checklist PDF](https://www.irs.gov/pub/irs-pdf/p4531.pdf "0821 Publ 4531 (PDF)") Helps you keep your 401(k) plan in compliance with important tax rules. - [401(k) fix-it guide](https://www.irs.gov/retirement-plans/401k-plan-fix-it-guide "401(k) plan fix-it guide") Tips on how to find, fix and avoid common errors in 401(k) plans. ## [Terminate a 401(k) plan](https://www.irs.gov/retirement-plans/terminating-a-retirement-plan "Terminating a retirement plan") ## [Additional resources for 401(k) plans](https://www.irs.gov/retirement-plans/irc-401k-plans-additional-resources "IRC 401(k) plans - Additional resources")
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