🕷️ Crawler Inspector

URL Lookup

Direct Parameter Lookup

Raw Queries and Responses

1. Shard Calculation

Query:

Response:

Calculated Shard: 119 (from laksa070)

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/one-participant-401k-plans\')), getAhrefsUnparsedNoserviceFromURL(\'https://www.irs.gov/retirement-plans/one-participant-401k-plans\'))) FORMAT JSONEachRow'

Response:

{"found_url":"https:\/\/www.irs.gov\/retirement-plans\/one-participant-401k-plans","crawl_time":1776059002,"first_indexed_time":1470127155,"http_code":200,"src_unparsed":"gov,irs!www,\/retirement-plans\/one-participant-401k-plans s443","src_root_hash":"796284942891862319","history_drop_reason":null,"meta_title":"One Participant 401k Plans | Internal Revenue Service","meta_descriptions":["Get answers to commonly asked questions about One Participant 401(k) plans (also known as Solo 401(k), Solo-k, Uni-k and One-participant k)."],"attrs_boilerpipe_text":"One-participant 401(k) plans\nA one-participant 401(k) plan is sometimes called a:\nSolo 401(k)\nSolo-k\nUni-k\nOne-participant k\nThe one-participant 401(k) plan isn't a new type of 401(k) plan. It's a traditional 401(k) plan covering a business owner with no employees, or that person and his or her spouse. These plans have the same rules and requirements as any other 401(k) plan.\nContribution limits in a one-participant 401(k) plan\nThe business owner wears two hats in a 401(k) plan: employee and employer. Contributions can be made to the plan in both capacities. The owner can contribute both:\nElective deferrals\n up to 100% of compensation (“earned income” in the case of a self-employed individual) up to the\n annual deferral limit\n , and\nEmployer nonelective contributions\n up to:\n25% of compensation as defined by the plan, or\nfor self-employed individuals, see discussion below\nIf you’ve exceeded the limit for elective deferrals in your 401(k) plan, find out how to\ncorrect\nthis mistake.\nTotal contributions\n to a participant’s account, not counting\ncatch-up contributions\n, cannot exceed the\noverall limit on contributions.\nA business owner who is also employed by a second company and participating in its 401(k) plan should bear in mind that his limits on elective deferrals are by person, not by plan. He must consider the limit for all elective deferrals he makes during a year.\nContribution limits for self-employed individuals\nYou must make a special computation to figure the maximum amount of elective deferrals and nonelective contributions you can make for yourself. When figuring the contribution, compensation is your “earned income,” which is defined as net earnings from self-employment after deducting both:\none-half of your self-employment tax, and\ncontributions for yourself.\nUse the rate table or worksheets in Chapter 5 of IRS\nPublication 560, Retirement Plans for Small Business\n, for figuring your allowable contribution rate and tax deduction for your 401(k) plan contributions. See also\nCalculating Your Own Retirement Plan Contribution\n.\nTesting in a one-participant 401(k) plan\nA business owner with no common-law employees doesn't need to perform nondiscrimination testing for the plan, since there are no employees who could have received disparate benefits.\nThe no-testing advantage vanishes if the employer hires employees. No matter what the 401(k) plan is called by a plan provider, it must meet the rules of the Internal Revenue Code. If you hire employees and they meet the plan eligibility requirements, you must include them in the plan and their elective deferrals will be subject to nondiscrimination testing (unless the 401(k) plan is a safe harbor plan or other plan exempt from testing).\nIf you excluded eligible employees from your 401(k) plan, find out how to\ncorrect\nthis mistake.\nA one-participant 401(k) plan is generally required to file an annual report on Form 5500-EZ if it has $250,000 or more in assets at the end of the year. A one-participant plan with fewer assets may be exempt from the annual filing requirement.\nAlternatives to a one-participant 401(k) plan\nPossible plans for a business owner include:\nSEP\nIRA\nor\nRoth IRA\nOther\ntypes of plans\nRelated\nRetirement topics - 401(k) and profit-sharing plan contribution limits\nRetirement Plans for Small Entities and Self-employed\nRetirement Plans for Self-Employed People\nPenalty Relief Program for Form 5500-EZ filers\n- file your delinquent returns for a reduced fee\n401(k) Plans for Small Businesses (Publication 4222) (DOL website)\nPDF","attrs_markdown":"[Skip to main content](https:\/\/www.irs.gov\/retirement-plans\/one-participant-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\/one-participant-401k-plans)\n  - [中文 (简体)](https:\/\/www.irs.gov\/zh-hans\/retirement-plans\/one-participant-401k-plans)\n  - [中文 (繁體)](https:\/\/www.irs.gov\/zh-hant\/retirement-plans\/one-participant-401k-plans)\n  - [한국어](https:\/\/www.irs.gov\/ko\/retirement-plans\/one-participant-401k-plans)\n  - [Русский](https:\/\/www.irs.gov\/ru\/retirement-plans\/one-participant-401k-plans)\n  - [Tiếng Việt](https:\/\/www.irs.gov\/vi\/retirement-plans\/one-participant-401k-plans)\n  - [Kreyòl ayisyen](https:\/\/www.irs.gov\/ht\/retirement-plans\/one-participant-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- 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[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\/one-participant-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\/one-participant-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\/one-participant-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\/one-participant-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\/one-participant-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\/one-participant-401k-plans)\n  - [中文 (简体)](https:\/\/www.irs.gov\/zh-hans\/retirement-plans\/one-participant-401k-plans)\n  - [中文 (繁體)](https:\/\/www.irs.gov\/zh-hant\/retirement-plans\/one-participant-401k-plans)\n  - [한국어](https:\/\/www.irs.gov\/ko\/retirement-plans\/one-participant-401k-plans)\n  - [Русский](https:\/\/www.irs.gov\/ru\/retirement-plans\/one-participant-401k-plans)\n  - [Tiếng Việt](https:\/\/www.irs.gov\/vi\/retirement-plans\/one-participant-401k-plans)\n  - [Kreyòl ayisyen](https:\/\/www.irs.gov\/ht\/retirement-plans\/one-participant-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. One Participant 401k Plans\n# One-participant 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\n## One-participant 401(k) plans\nA one-participant 401(k) plan is sometimes called a:\n\n- Solo 401(k)\n- Solo-k\n- Uni-k\n- One-participant k\n\nThe one-participant 401(k) plan isn't a new type of 401(k) plan. It's a traditional 401(k) plan covering a business owner with no employees, or that person and his or her spouse. These plans have the same rules and requirements as any other 401(k) plan.\n\n## Contribution limits in a one-participant 401(k) plan\nThe business owner wears two hats in a 401(k) plan: employee and employer. Contributions can be made to the plan in both capacities. The owner can contribute both:\n\n- **Elective deferrals** up to 100% of compensation (“earned income” in the case of a self-employed individual) up to the [annual deferral limit](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\") , and\n- **Employer nonelective contributions** up to:\n  - 25% of compensation as defined by the plan, or\n  - for self-employed individuals, see discussion below\n\nIf you’ve exceeded the limit for elective deferrals in your 401(k) plan, find out how to [correct](https:\/\/www.irs.gov\/retirement-plans\/401k-plan-fix-it-guide-elective-deferrals-werent-limited-to-the-amounts-under-irc-section-402g-for-the-calendar-year-and-excesses-werent-distributed \"401(k) plan fix-it guide - Elective deferrals weren't limited to the amounts under IRC Section 402(g) for the calendar year and excesses weren't distributed\") this mistake.\n\n**Total contributions** to a participant’s account, not counting [catch-up contributions](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-catch-up-contributions \"Retirement topics - Catch-up contributions\"), cannot exceed the [overall limit on contributions.](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\nA business owner who is also employed by a second company and participating in its 401(k) plan should bear in mind that his limits on elective deferrals are by person, not by plan. He must consider the limit for all elective deferrals he makes during a year.\n\n## Contribution limits for self-employed individuals\nYou must make a special computation to figure the maximum amount of elective deferrals and nonelective contributions you can make for yourself. When figuring the contribution, compensation is your “earned income,” which is defined as net earnings from self-employment after deducting both:\n\n- one-half of your self-employment tax, and\n- contributions for yourself.\n\nUse the rate table or worksheets in Chapter 5 of IRS [Publication 560, Retirement Plans for Small Business](https:\/\/www.irs.gov\/publications\/p560 \"Publication 560 (2025), Retirement Plans for Small Business\"), for figuring your allowable contribution rate and tax deduction for your 401(k) plan contributions. See also [Calculating Your Own Retirement Plan Contribution](https:\/\/www.irs.gov\/retirement-plans\/self-employed-individuals-calculating-your-own-retirement-plan-contribution-and-deduction \"Self-employed individuals: Calculating your own retirement plan contribution and deduction\").\n\n## Testing in a one-participant 401(k) plan\nA business owner with no common-law employees doesn't need to perform nondiscrimination testing for the plan, since there are no employees who could have received disparate benefits.\n\nThe no-testing advantage vanishes if the employer hires employees. No matter what the 401(k) plan is called by a plan provider, it must meet the rules of the Internal Revenue Code. If you hire employees and they meet the plan eligibility requirements, you must include them in the plan and their elective deferrals will be subject to nondiscrimination testing (unless the 401(k) plan is a safe harbor plan or other plan exempt from testing).\n\nIf you excluded eligible employees from your 401(k) plan, find out how to [correct](https:\/\/www.irs.gov\/retirement-plans\/401k-plan-fix-it-guide-eligible-employees-werent-given-the-opportunity-to-make-an-elective-deferral-election-excluding-eligible-employees \"401(k) plan fix-it guide - Eligible employees weren't given the opportunity to make an elective deferral election (excluding eligible employees)\") this mistake.\n\nA one-participant 401(k) plan is generally required to file an annual report on Form 5500-EZ if it has \\$250,000 or more in assets at the end of the year. A one-participant plan with fewer assets may be exempt from the annual filing requirement.\n\n## Alternatives to a one-participant 401(k) plan\nPossible plans for a business owner include:\n\n- [SEP](https:\/\/www.irs.gov\/retirement-plans\/plan-sponsor\/simplified-employee-pension-plan-sep \"Simplified Employee Pension plan (SEP)\")\n- [IRA](https:\/\/www.irs.gov\/retirement-plans\/traditional-iras \"Traditional IRAs\") or [Roth IRA](https:\/\/www.irs.gov\/retirement-plans\/roth-iras \"Roth IRAs\")\n- Other [types of plans](https:\/\/www.irs.gov\/retirement-plans\/plan-sponsor\/types-of-retirement-plans \"Types of retirement plans\")\n## Related\n- [Retirement topics - 401(k) and profit-sharing 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\")\n- [Retirement Plans for Small Entities and Self-employed](https:\/\/www.irs.gov\/retirement-plans\/retirement-plans-for-small-entities-and-self-employed \"Retirement plans for small entities and self-employed\")\n- [Retirement Plans for Self-Employed People](https:\/\/www.irs.gov\/retirement-plans\/retirement-plans-for-self-employed-people \"Retirement plans for self-employed people\")\n- [Penalty Relief Program for Form 5500-EZ filers](https:\/\/www.irs.gov\/retirement-plans\/penalty-relief-program-for-form-5500-ez-late-filers \"Penalty relief program for Form 5500-EZ late filers\") - file your delinquent returns for a reduced fee\n- [401(k) Plans for Small Businesses (Publication 4222) (DOL website) PDF](https:\/\/www.dol.gov\/sites\/dolgov\/files\/EBSA\/about-ebsa\/our-activities\/resource-center\/publications\/401k-plans-for-small-businesses.pdf \"401K Plans for Small Businesses\")\n\nPage Last Reviewed or Updated: 09-Apr-2026\n\n- [Share](https:\/\/www.irs.gov\/retirement-plans\/one-participant-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  - 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[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\/one-participant-401k-plans#addtoany \"Show all\")","attrs_readable_markdown":"## One-participant 401(k) plans\nA one-participant 401(k) plan is sometimes called a:\n\n- Solo 401(k)\n- Solo-k\n- Uni-k\n- One-participant k\n\nThe one-participant 401(k) plan isn't a new type of 401(k) plan. It's a traditional 401(k) plan covering a business owner with no employees, or that person and his or her spouse. These plans have the same rules and requirements as any other 401(k) plan.\n\n## Contribution limits in a one-participant 401(k) plan\nThe business owner wears two hats in a 401(k) plan: employee and employer. Contributions can be made to the plan in both capacities. The owner can contribute both:\n\n- **Elective deferrals** up to 100% of compensation (“earned income” in the case of a self-employed individual) up to the [annual deferral limit](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\") , and\n- **Employer nonelective contributions** up to:\n  - 25% of compensation as defined by the plan, or\n  - for self-employed individuals, see discussion below\n\nIf you’ve exceeded the limit for elective deferrals in your 401(k) plan, find out how to [correct](https:\/\/www.irs.gov\/retirement-plans\/401k-plan-fix-it-guide-elective-deferrals-werent-limited-to-the-amounts-under-irc-section-402g-for-the-calendar-year-and-excesses-werent-distributed \"401(k) plan fix-it guide - Elective deferrals weren't limited to the amounts under IRC Section 402(g) for the calendar year and excesses weren't distributed\") this mistake.\n\n**Total contributions** to a participant’s account, not counting [catch-up contributions](https:\/\/www.irs.gov\/retirement-plans\/plan-participant-employee\/retirement-topics-catch-up-contributions \"Retirement topics - Catch-up contributions\"), cannot exceed the [overall limit on contributions.](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\nA business owner who is also employed by a second company and participating in its 401(k) plan should bear in mind that his limits on elective deferrals are by person, not by plan. He must consider the limit for all elective deferrals he makes during a year.\n\n## Contribution limits for self-employed individuals\nYou must make a special computation to figure the maximum amount of elective deferrals and nonelective contributions you can make for yourself. When figuring the contribution, compensation is your “earned income,” which is defined as net earnings from self-employment after deducting both:\n\n- one-half of your self-employment tax, and\n- contributions for yourself.\n\nUse the rate table or worksheets in Chapter 5 of IRS [Publication 560, Retirement Plans for Small Business](https:\/\/www.irs.gov\/publications\/p560 \"Publication 560 (2025), Retirement Plans for Small Business\"), for figuring your allowable contribution rate and tax deduction for your 401(k) plan contributions. See also [Calculating Your Own Retirement Plan Contribution](https:\/\/www.irs.gov\/retirement-plans\/self-employed-individuals-calculating-your-own-retirement-plan-contribution-and-deduction \"Self-employed individuals: Calculating your own retirement plan contribution and deduction\").\n\n## Testing in a one-participant 401(k) plan\nA business owner with no common-law employees doesn't need to perform nondiscrimination testing for the plan, since there are no employees who could have received disparate benefits.\n\nThe no-testing advantage vanishes if the employer hires employees. No matter what the 401(k) plan is called by a plan provider, it must meet the rules of the Internal Revenue Code. If you hire employees and they meet the plan eligibility requirements, you must include them in the plan and their elective deferrals will be subject to nondiscrimination testing (unless the 401(k) plan is a safe harbor plan or other plan exempt from testing).\n\nIf you excluded eligible employees from your 401(k) plan, find out how to [correct](https:\/\/www.irs.gov\/retirement-plans\/401k-plan-fix-it-guide-eligible-employees-werent-given-the-opportunity-to-make-an-elective-deferral-election-excluding-eligible-employees \"401(k) plan fix-it guide - Eligible employees weren't given the opportunity to make an elective deferral election (excluding eligible employees)\") this mistake.\n\nA one-participant 401(k) plan is generally required to file an annual report on Form 5500-EZ if it has \\$250,000 or more in assets at the end of the year. A one-participant plan with fewer assets may be exempt from the annual filing requirement.\n\n## Alternatives to a one-participant 401(k) plan\nPossible plans for a business owner include:\n\n- [SEP](https:\/\/www.irs.gov\/retirement-plans\/plan-sponsor\/simplified-employee-pension-plan-sep \"Simplified Employee Pension plan (SEP)\")\n- [IRA](https:\/\/www.irs.gov\/retirement-plans\/traditional-iras \"Traditional IRAs\") or [Roth IRA](https:\/\/www.irs.gov\/retirement-plans\/roth-iras \"Roth IRAs\")\n- Other [types of plans](https:\/\/www.irs.gov\/retirement-plans\/plan-sponsor\/types-of-retirement-plans \"Types of retirement plans\")\n## Related\n- [Retirement topics - 401(k) and profit-sharing 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\")\n- [Retirement Plans for Small Entities and Self-employed](https:\/\/www.irs.gov\/retirement-plans\/retirement-plans-for-small-entities-and-self-employed \"Retirement plans for small entities and self-employed\")\n- [Retirement Plans for Self-Employed People](https:\/\/www.irs.gov\/retirement-plans\/retirement-plans-for-self-employed-people \"Retirement plans for self-employed people\")\n- [Penalty Relief Program for Form 5500-EZ filers](https:\/\/www.irs.gov\/retirement-plans\/penalty-relief-program-for-form-5500-ez-late-filers \"Penalty relief program for Form 5500-EZ late filers\") - file your delinquent returns for a reduced fee\n- [401(k) Plans for Small Businesses (Publication 4222) (DOL website) PDF](https:\/\/www.dol.gov\/sites\/dolgov\/files\/EBSA\/about-ebsa\/our-activities\/resource-center\/publications\/401k-plans-for-small-businesses.pdf \"401K Plans for Small Businesses\")","meta_canonical":null}

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URL	https://www.irs.gov/retirement-plans/one-participant-401k-plans
Last Crawled	2026-04-13 05:43:22 (1 day ago)
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Meta Title	One Participant 401k Plans \| Internal Revenue Service
Meta Description	Get answers to commonly asked questions about One Participant 401(k) plans (also known as Solo 401(k), Solo-k, Uni-k and One-participant k).
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Boilerpipe Text	One-participant 401(k) plans A one-participant 401(k) plan is sometimes called a: Solo 401(k) Solo-k Uni-k One-participant k The one-participant 401(k) plan isn't a new type of 401(k) plan. It's a traditional 401(k) plan covering a business owner with no employees, or that person and his or her spouse. These plans have the same rules and requirements as any other 401(k) plan. Contribution limits in a one-participant 401(k) plan The business owner wears two hats in a 401(k) plan: employee and employer. Contributions can be made to the plan in both capacities. The owner can contribute both: Elective deferrals up to 100% of compensation (“earned income” in the case of a self-employed individual) up to the annual deferral limit , and Employer nonelective contributions up to: 25% of compensation as defined by the plan, or for self-employed individuals, see discussion below If you’ve exceeded the limit for elective deferrals in your 401(k) plan, find out how to correct this mistake. Total contributions to a participant’s account, not counting catch-up contributions , cannot exceed the overall limit on contributions. A business owner who is also employed by a second company and participating in its 401(k) plan should bear in mind that his limits on elective deferrals are by person, not by plan. He must consider the limit for all elective deferrals he makes during a year. Contribution limits for self-employed individuals You must make a special computation to figure the maximum amount of elective deferrals and nonelective contributions you can make for yourself. When figuring the contribution, compensation is your “earned income,” which is defined as net earnings from self-employment after deducting both: one-half of your self-employment tax, and contributions for yourself. Use the rate table or worksheets in Chapter 5 of IRS Publication 560, Retirement Plans for Small Business , for figuring your allowable contribution rate and tax deduction for your 401(k) plan contributions. See also Calculating Your Own Retirement Plan Contribution . Testing in a one-participant 401(k) plan A business owner with no common-law employees doesn't need to perform nondiscrimination testing for the plan, since there are no employees who could have received disparate benefits. The no-testing advantage vanishes if the employer hires employees. No matter what the 401(k) plan is called by a plan provider, it must meet the rules of the Internal Revenue Code. If you hire employees and they meet the plan eligibility requirements, you must include them in the plan and their elective deferrals will be subject to nondiscrimination testing (unless the 401(k) plan is a safe harbor plan or other plan exempt from testing). If you excluded eligible employees from your 401(k) plan, find out how to correct this mistake. A one-participant 401(k) plan is generally required to file an annual report on Form 5500-EZ if it has $250,000 or more in assets at the end of the year. A one-participant plan with fewer assets may be exempt from the annual filing requirement. Alternatives to a one-participant 401(k) plan Possible plans for a business owner include: SEP IRA or Roth IRA Other types of plans Related Retirement topics - 401(k) and profit-sharing plan contribution limits Retirement Plans for Small Entities and Self-employed Retirement Plans for Self-Employed People Penalty Relief Program for Form 5500-EZ filers - file your delinquent returns for a reduced fee 401(k) Plans for Small Businesses (Publication 4222) (DOL website) PDF
Markdown	[Skip to main content](https://www.irs.gov/retirement-plans/one-participant-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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One Participant 401k Plans # One-participant 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") ## One-participant 401(k) plans A one-participant 401(k) plan is sometimes called a: - Solo 401(k) - Solo-k - Uni-k - One-participant k The one-participant 401(k) plan isn't a new type of 401(k) plan. It's a traditional 401(k) plan covering a business owner with no employees, or that person and his or her spouse. These plans have the same rules and requirements as any other 401(k) plan. ## Contribution limits in a one-participant 401(k) plan The business owner wears two hats in a 401(k) plan: employee and employer. Contributions can be made to the plan in both capacities. The owner can contribute both: - Elective deferrals up to 100% of compensation (“earned income” in the case of a self-employed individual) up to the [annual deferral limit](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") , and - Employer nonelective contributions up to: - 25% of compensation as defined by the plan, or - for self-employed individuals, see discussion below If you’ve exceeded the limit for elective deferrals in your 401(k) plan, find out how to [correct](https://www.irs.gov/retirement-plans/401k-plan-fix-it-guide-elective-deferrals-werent-limited-to-the-amounts-under-irc-section-402g-for-the-calendar-year-and-excesses-werent-distributed "401(k) plan fix-it guide - Elective deferrals weren't limited to the amounts under IRC Section 402(g) for the calendar year and excesses weren't distributed") this mistake. Total contributions to a participant’s account, not counting [catch-up contributions](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-catch-up-contributions "Retirement topics - Catch-up contributions"), cannot exceed the [overall limit on contributions.](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") A business owner who is also employed by a second company and participating in its 401(k) plan should bear in mind that his limits on elective deferrals are by person, not by plan. He must consider the limit for all elective deferrals he makes during a year. ## Contribution limits for self-employed individuals You must make a special computation to figure the maximum amount of elective deferrals and nonelective contributions you can make for yourself. When figuring the contribution, compensation is your “earned income,” which is defined as net earnings from self-employment after deducting both: - one-half of your self-employment tax, and - contributions for yourself. Use the rate table or worksheets in Chapter 5 of IRS [Publication 560, Retirement Plans for Small Business](https://www.irs.gov/publications/p560 "Publication 560 (2025), Retirement Plans for Small Business"), for figuring your allowable contribution rate and tax deduction for your 401(k) plan contributions. See also [Calculating Your Own Retirement Plan Contribution](https://www.irs.gov/retirement-plans/self-employed-individuals-calculating-your-own-retirement-plan-contribution-and-deduction "Self-employed individuals: Calculating your own retirement plan contribution and deduction"). ## Testing in a one-participant 401(k) plan A business owner with no common-law employees doesn't need to perform nondiscrimination testing for the plan, since there are no employees who could have received disparate benefits. The no-testing advantage vanishes if the employer hires employees. No matter what the 401(k) plan is called by a plan provider, it must meet the rules of the Internal Revenue Code. If you hire employees and they meet the plan eligibility requirements, you must include them in the plan and their elective deferrals will be subject to nondiscrimination testing (unless the 401(k) plan is a safe harbor plan or other plan exempt from testing). If you excluded eligible employees from your 401(k) plan, find out how to [correct](https://www.irs.gov/retirement-plans/401k-plan-fix-it-guide-eligible-employees-werent-given-the-opportunity-to-make-an-elective-deferral-election-excluding-eligible-employees "401(k) plan fix-it guide - Eligible employees weren't given the opportunity to make an elective deferral election (excluding eligible employees)") this mistake. A one-participant 401(k) plan is generally required to file an annual report on Form 5500-EZ if it has \$250,000 or more in assets at the end of the year. A one-participant plan with fewer assets may be exempt from the annual filing requirement. ## Alternatives to a one-participant 401(k) plan Possible plans for a business owner include: - [SEP](https://www.irs.gov/retirement-plans/plan-sponsor/simplified-employee-pension-plan-sep "Simplified Employee Pension plan (SEP)") - [IRA](https://www.irs.gov/retirement-plans/traditional-iras "Traditional IRAs") or [Roth IRA](https://www.irs.gov/retirement-plans/roth-iras "Roth IRAs") - Other [types of plans](https://www.irs.gov/retirement-plans/plan-sponsor/types-of-retirement-plans "Types of retirement plans") ## Related - [Retirement topics - 401(k) and profit-sharing 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") - [Retirement Plans for Small Entities and Self-employed](https://www.irs.gov/retirement-plans/retirement-plans-for-small-entities-and-self-employed "Retirement plans for small entities and self-employed") - [Retirement Plans for Self-Employed People](https://www.irs.gov/retirement-plans/retirement-plans-for-self-employed-people "Retirement plans for self-employed people") - [Penalty Relief Program for Form 5500-EZ filers](https://www.irs.gov/retirement-plans/penalty-relief-program-for-form-5500-ez-late-filers "Penalty relief program for Form 5500-EZ late filers") - file your delinquent returns for a reduced fee - [401(k) Plans for Small Businesses (Publication 4222) (DOL website) PDF](https://www.dol.gov/sites/dolgov/files/EBSA/about-ebsa/our-activities/resource-center/publications/401k-plans-for-small-businesses.pdf "401K Plans for Small Businesses") Page Last Reviewed or Updated: 09-Apr-2026 - [Share](https://www.irs.gov/retirement-plans/one-participant-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) - [Tax Statistics](https://www.irs.gov/statistics) - [Help](https://www.irs.gov/help/let-us-help-you) - [Find a Local Office](https://www.irs.gov/help/contact-your-local-irs-office) - Know Your Rights - [Taxpayer Bill of Rights](https://www.irs.gov/taxpayer-bill-of-rights) - [Taxpayer Advocate Service](https://www.irs.gov/taxpayer-advocate) - [Independent Office of Appeals](https://www.irs.gov/appeals) - [Civil Rights](https://www.irs.gov/about-irs/protecting-taxpayer-civil-rights) - [FOIA](https://www.irs.gov/privacy-disclosure/irs-freedom-of-information) - [No FEAR Act Data](https://home.treasury.gov/footer/no-fear-act) - [Reliance on Guidance](https://www.irs.gov/newsroom/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs) - Resolve an Issue - [IRS Notices and Letters](https://www.irs.gov/individuals/understanding-your-irs-notice-or-letter) - [Identity Theft](https://www.irs.gov/identity-theft-central) - [Tax scams](https://www.irs.gov/help/tax-scams) - [Tax Fraud](https://www.irs.gov/compliance/criminal-investigation/tax-fraud-alerts) - [Criminal Investigation](https://www.irs.gov/compliance/criminal-investigation) - [Whistleblower Office](https://www.irs.gov/compliance/whistleblower-office) - Languages - [Español](https://www.irs.gov/es) - [中文 (简体)](https://www.irs.gov/zh-hans) - [中文 (繁體)](https://www.irs.gov/zh-hant) - [한국어](https://www.irs.gov/ko) - [Pусский](https://www.irs.gov/ru) - [Tiếng Việt](https://www.irs.gov/vi) - [Kreyòl ayisyen](https://www.irs.gov/ht) - [English](https://www.irs.gov/) - Related Sites - [U.S. Treasury](https://www.treasury.gov/) - [Treasury Inspector General for Tax Administration](https://www.treasury.gov/tigta/) - [USA.gov](https://www.usa.gov/) - [USAspending.gov](https://www.usaspending.gov/) - [Vote.gov](https://vote.gov/) [![Home](https://www.irs.gov/themes/custom/pup_base/IRS-Logo.svg)](https://www.irs.gov/) ## Subfooter - [Privacy Policy](https://www.irs.gov/privacy-disclosure/irs-privacy-policy) - [Accessibility](https://www.irs.gov/accessibility) ✓ Thanks for sharing\! 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Readable Markdown	## One-participant 401(k) plans A one-participant 401(k) plan is sometimes called a: - Solo 401(k) - Solo-k - Uni-k - One-participant k The one-participant 401(k) plan isn't a new type of 401(k) plan. It's a traditional 401(k) plan covering a business owner with no employees, or that person and his or her spouse. These plans have the same rules and requirements as any other 401(k) plan. ## Contribution limits in a one-participant 401(k) plan The business owner wears two hats in a 401(k) plan: employee and employer. Contributions can be made to the plan in both capacities. The owner can contribute both: - Elective deferrals up to 100% of compensation (“earned income” in the case of a self-employed individual) up to the [annual deferral limit](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") , and - Employer nonelective contributions up to: - 25% of compensation as defined by the plan, or - for self-employed individuals, see discussion below If you’ve exceeded the limit for elective deferrals in your 401(k) plan, find out how to [correct](https://www.irs.gov/retirement-plans/401k-plan-fix-it-guide-elective-deferrals-werent-limited-to-the-amounts-under-irc-section-402g-for-the-calendar-year-and-excesses-werent-distributed "401(k) plan fix-it guide - Elective deferrals weren't limited to the amounts under IRC Section 402(g) for the calendar year and excesses weren't distributed") this mistake. Total contributions to a participant’s account, not counting [catch-up contributions](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-catch-up-contributions "Retirement topics - Catch-up contributions"), cannot exceed the [overall limit on contributions.](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") A business owner who is also employed by a second company and participating in its 401(k) plan should bear in mind that his limits on elective deferrals are by person, not by plan. He must consider the limit for all elective deferrals he makes during a year. ## Contribution limits for self-employed individuals You must make a special computation to figure the maximum amount of elective deferrals and nonelective contributions you can make for yourself. When figuring the contribution, compensation is your “earned income,” which is defined as net earnings from self-employment after deducting both: - one-half of your self-employment tax, and - contributions for yourself. Use the rate table or worksheets in Chapter 5 of IRS [Publication 560, Retirement Plans for Small Business](https://www.irs.gov/publications/p560 "Publication 560 (2025), Retirement Plans for Small Business"), for figuring your allowable contribution rate and tax deduction for your 401(k) plan contributions. See also [Calculating Your Own Retirement Plan Contribution](https://www.irs.gov/retirement-plans/self-employed-individuals-calculating-your-own-retirement-plan-contribution-and-deduction "Self-employed individuals: Calculating your own retirement plan contribution and deduction"). ## Testing in a one-participant 401(k) plan A business owner with no common-law employees doesn't need to perform nondiscrimination testing for the plan, since there are no employees who could have received disparate benefits. The no-testing advantage vanishes if the employer hires employees. No matter what the 401(k) plan is called by a plan provider, it must meet the rules of the Internal Revenue Code. If you hire employees and they meet the plan eligibility requirements, you must include them in the plan and their elective deferrals will be subject to nondiscrimination testing (unless the 401(k) plan is a safe harbor plan or other plan exempt from testing). If you excluded eligible employees from your 401(k) plan, find out how to [correct](https://www.irs.gov/retirement-plans/401k-plan-fix-it-guide-eligible-employees-werent-given-the-opportunity-to-make-an-elective-deferral-election-excluding-eligible-employees "401(k) plan fix-it guide - Eligible employees weren't given the opportunity to make an elective deferral election (excluding eligible employees)") this mistake. A one-participant 401(k) plan is generally required to file an annual report on Form 5500-EZ if it has \$250,000 or more in assets at the end of the year. A one-participant plan with fewer assets may be exempt from the annual filing requirement. ## Alternatives to a one-participant 401(k) plan Possible plans for a business owner include: - [SEP](https://www.irs.gov/retirement-plans/plan-sponsor/simplified-employee-pension-plan-sep "Simplified Employee Pension plan (SEP)") - [IRA](https://www.irs.gov/retirement-plans/traditional-iras "Traditional IRAs") or [Roth IRA](https://www.irs.gov/retirement-plans/roth-iras "Roth IRAs") - Other [types of plans](https://www.irs.gov/retirement-plans/plan-sponsor/types-of-retirement-plans "Types of retirement plans") ## Related - [Retirement topics - 401(k) and profit-sharing 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") - [Retirement Plans for Small Entities and Self-employed](https://www.irs.gov/retirement-plans/retirement-plans-for-small-entities-and-self-employed "Retirement plans for small entities and self-employed") - [Retirement Plans for Self-Employed People](https://www.irs.gov/retirement-plans/retirement-plans-for-self-employed-people "Retirement plans for self-employed people") - [Penalty Relief Program for Form 5500-EZ filers](https://www.irs.gov/retirement-plans/penalty-relief-program-for-form-5500-ez-late-filers "Penalty relief program for Form 5500-EZ late filers") - file your delinquent returns for a reduced fee - [401(k) Plans for Small Businesses (Publication 4222) (DOL website) PDF](https://www.dol.gov/sites/dolgov/files/EBSA/about-ebsa/our-activities/resource-center/publications/401k-plans-for-small-businesses.pdf "401K Plans for Small Businesses")
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