IRS Notice 2025-67 Summary for Gold IRA Owners

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Short on time? The essentials

• Notice 2025-67 is the IRS release that adjusts retirement dollar limits for tax year 2026, posted November 13, 2025 under authority of Internal Revenue Code Section 415(d).
• Standard traditional and Roth IRA contribution ceiling under IRC 219(b)(5)(A) rises from 7,000 dollars to 7,500 dollars for 2026.
• Age 50 catch-up contribution under IRC 219(b)(5)(B)(ii) rises from 1,000 dollars to 1,100 dollars, so the combined ceiling for age 50 and older is 8,600 dollars.
• Traditional IRA deduction phase-out for a married joint filer active in a workplace plan shifts from 126,000 to 146,000 dollars to a range of 129,000 to 149,000 dollars.
• Roth IRA contribution phase-out for a married joint filer shifts from 236,000 to 246,000 dollars to a range of 242,000 to 252,000 dollars.
• Roth IRA contribution phase-out for a single filer shifts from 150,000 to 165,000 dollars to a range of 153,000 to 168,000 dollars.
• Qualified charitable distribution annual cap under IRC 408(d)(8)(A) rises from 108,000 dollars to 111,000 dollars for 2026.
• Penalty-free eligible distribution for domestic-abuse victims under IRC 72(t)(2)(K)(ii)(I) rises from 10,300 dollars to 10,500 dollars.
• Workplace-plan dials that flow into a gold IRA rollover also moved. The 401(k), 403(b), and Thrift Savings Plan elective deferral rises from 23,500 dollars to 24,500 dollars. The age 50 catch-up in those plans rises from 7,500 dollars to 8,000 dollars.
• The super catch-up for ages 60 through 63 under IRC 414(v)(2)(E)(i) remains at 11,250 dollars for 2026; the notice made no change to that dial.
• Texas has no state personal income tax, so none of these dials interact with a state tax layer for a Texas resident.

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Sections

• What Notice 2025-67 is
• The statutory authority behind the notice
• The six dials that touch a gold IRA owner
• Chart: the six IRA-owner dials, 2025 vs 2026
• IRA contribution and catch-up figures
• Traditional IRA deduction phase-outs
• Roth IRA contribution phase-outs
• Qualified charitable distribution cap
• Domestic-abuse victim distribution cap
• Workplace-plan dials that flow into a gold IRA rollover
• What did NOT change for 2026
• How to apply Notice 2025-67 to your account
• The Texas overlay: what your state tax situation adds
• Worked example: an Austin filer near the Roth phase-out
• Check whether your account can accept the higher limit
• Limits, caveats, and when this summary does not apply
• IRS Notice 2025-67 FAQ

What Notice 2025-67 is

Notice 2025-67 is a formal Internal Revenue Service notice. Its title is "2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living." The IRS posted the notice on IRS.gov on November 13, 2025. Plain-language press release IR-2025-111 accompanied the notice.

The notice runs six pages and lists every retirement-plan dollar limit that Congress requires the Secretary of the Treasury to adjust each year for inflation. It covers defined benefit plans, defined contribution plans, 401(k), 403(b), 457(b), the federal Thrift Savings Plan, SEP, SIMPLE, IRA, Roth IRA, employee stock ownership plans, and several targeted provisions such as qualified charitable distributions and hardship distributions.

For an owner of a self-directed gold IRA, the notice matters because a gold IRA is legally an IRA that happens to hold IRS-approved physical bullion under IRC Section 408(m)(3). It follows every IRA dollar limit set in the notice, without any gold-specific adjustment.

The changes take effect January 1, 2026 and govern tax year 2026 activity. Contributions designated as tax year 2026 contributions can be made through the federal individual income tax filing deadline in April 2027.

The statutory authority behind the notice

Section 415(d) of the Internal Revenue Code directs the Secretary of the Treasury to adjust benefit and contribution limits each year for cost-of-living increases. The adjustment procedure is modeled on Section 215(i)(2)(A) of the Social Security Act, which is the same mechanism used to adjust Social Security benefits.

Section 1(f)(3) governs a second class of adjustments for retirement-related amounts outside the Section 415 framework. Roth IRA phase-out ranges, saver's credit thresholds, and the deductible IRA contribution amount move under this second procedure. The notice lists both classes together for taxpayer convenience.

The dollar figures in the notice are not new legislation. They are the mechanical output of applying the inflation index required by law to base amounts set by Congress. A gold IRA owner sees the effect on January 1, 2026, without any action by the account holder.

The six dials that touch a gold IRA owner

Notice 2025-67 lists more than 30 separate retirement-plan dials. Only six touch a typical gold IRA owner directly. The rest apply to employer-plan sponsors, plan administrators, or narrow provisions that do not apply to a self-directed IRA that holds physical bullion.

Each dial is covered below in its own section, in plain English, with the practical effect on a gold IRA owner. If you own only the account and never sponsor a workplace plan, these six rows are the summary you need from a 30-plus dial notice.

Chart: the six IRA-owner dials, 2025 vs 2026

The chart below plots the six dials that touch a Texas gold IRA owner on a shared log scale so the small IRA contribution amounts appear alongside the six-figure phase-out thresholds. The color pair shows the year-over-year shift for each provision.

The visual reveals the practical hierarchy. The two contribution dials on top move by tens of dollars in absolute terms. The two phase-out dials at the bottom move by thousands. All six moves are pure cost-of-living inflation adjustments; no dial in the group reflects new legislation.

IRA contribution and catch-up figures

The standard IRA contribution ceiling under IRC Section 219(b)(5)(A) rises from 7,000 dollars in tax year 2025 to 7,500 dollars in tax year 2026. This ceiling applies to the combined amount you contribute across every traditional and Roth IRA you personally own, including a self-directed gold IRA.

The age 50 catch-up contribution under IRC Section 219(b)(5)(B)(ii) rises from 1,000 dollars to 1,100 dollars for tax year 2026. That brings the combined ceiling for a person age 50 or older to 8,600 dollars. The higher amount is available to anyone who reaches age 50 by December 31, 2026.

Both figures cap only new dollars from earned taxable compensation. A rollover from a 401(k), a trustee-to-trustee transfer from another IRA, or a Roth conversion is a separate transaction that does not count against the annual ceiling. That is why a gold IRA holding six figures usually got there through a rollover rather than annual contributions.

The 1,100 dollar catch-up figure is the second inflation adjustment ever applied to the age 50 IRA catch-up. Before Section 108 of the SECURE 2.0 Act of 2022, the catch-up was stuck at 1,000 dollars indefinitely. Congress added an inflation index that first produced a change for tax year 2026.

Traditional IRA deduction phase-outs

A contribution to a traditional gold IRA is deductible from federal taxable income under IRC Section 219(a). If you or your spouse are covered by a workplace retirement plan, the deduction phases out over an income range set in IRC Section 219(g)(3)(B). Notice 2025-67 lifts every range that receives an annual adjustment.

Above the top of the range that applies to you, the deduction disappears entirely. You can still contribute the full 7,500 or 8,600 dollars, but the contribution becomes nondeductible. A nondeductible contribution still grows tax-deferred inside the account, and basis is tracked on IRS Form 8606 so later distributions are not taxed twice.

If neither you nor your spouse is covered by a workplace plan, no phase-out applies. You can deduct the full contribution regardless of income level. This is common for self-employed gold IRA contributors who do not sponsor a workplace plan of their own.

Roth IRA contribution phase-outs

Contributions to a Roth gold IRA are not deductible, and the account grows tax-free. Eligibility to contribute is capped by modified adjusted gross income under IRC Section 408A(c)(3). Notice 2025-67 lifts every Roth phase-out range that receives an annual adjustment.

Above the top of the range, direct Roth contributions are not allowed. A high earner can still fund a Roth indirectly through a backdoor Roth conversion, which is a separate transaction under IRC Section 408A(d)(3). The pro rata rule under Section 408(d)(2) can create unexpected tax if you also hold pre-tax traditional IRA balances, so ask your tax advisor first.

The 10,000 dollar married-filing-separately band never adjusts for inflation by statutory design. Notice 2025-67 confirms the freeze for tax year 2026, matching every prior year of the Roth provision.

Qualified charitable distribution cap

A qualified charitable distribution is a direct transfer of IRA funds to a qualifying public charity, made by an IRA owner who has reached age 70 and one-half. The distribution is excluded from the owner's gross income, and it counts toward the required minimum distribution for the year under IRC Section 408(d)(8).

Notice 2025-67 lifts the annual QCD cap under IRC Section 408(d)(8)(A) from 108,000 dollars in tax year 2025 to 111,000 dollars in tax year 2026. The cap applies to the total of all QCDs a single owner makes in one year, across every IRA they hold.

The notice also lifts the one-time split-interest QCD cap under Section 408(d)(8)(F)(i)(II) from 54,000 dollars in 2025 to 55,000 dollars in 2026. This provision allows a single lifetime QCD to a charitable remainder trust or charitable gift annuity funded from an IRA, added by the SECURE 2.0 Act.

A gold IRA owner considering a QCD needs the custodian to liquidate a portion of the physical bullion first. The QCD then transfers cash to the charity from the account. Coordinate the sale timing with the custodian and the receiving charity before the year-end deadline; a bullion sale can take several days to settle in a self-directed IRA.

Domestic-abuse victim distribution cap

IRC Section 72(t)(2)(K), added by Section 314 of the SECURE 2.0 Act, allows an eligible distribution to a domestic-abuse victim from an applicable eligible retirement plan without triggering the 10 percent early withdrawal penalty. Notice 2025-67 lifts the annual cap for this distribution from 10,300 dollars in tax year 2025 to 10,500 dollars in tax year 2026.

The rule is narrow. It applies to a distribution taken within one year of an incident of domestic abuse by a spouse or domestic partner. The IRS defines eligibility in the statute and Publication 590-B. The distribution can be redeposited within three years to reverse the tax effect.

A gold IRA owner in this situation may need physical bullion sold to fund the distribution. Custodians typically process such a distribution at the request of the account holder without a court order, subject to self-certification of eligibility. Consult a tax advisor and a domestic-violence advocate before initiating.

Workplace-plan dials that flow into a gold IRA rollover

Notice 2025-67 also adjusts every workplace-plan contribution limit for tax year 2026. Those dials do not apply directly to a gold IRA. They set the ceiling on how much a worker can accumulate in a 401(k), 403(b), 457(b), TSP, SEP, or SIMPLE plan before rolling the balance into a self-directed gold IRA later.

A worker who maxes out the 401(k) at 24,500 dollars in 2026 has a bigger balance to eventually rollover into a self-directed gold IRA at separation from service or after age 59 and one-half. The rollover itself is not affected by Notice 2025-67; only the size of the workplace balance is.

The Roth catch-up wage threshold under IRC 414(v)(7)(A) is the annual pay level above which a participant's catch-up contributions to a workplace plan must be treated as Roth contributions rather than pre-tax. It rises from 145,000 dollars to 150,000 dollars for tax year 2026. This mandate delivered by Section 603 of the SECURE 2.0 Act takes full effect for many plans beginning in 2026 after the IRS granted an administrative transition period.

What did NOT change for 2026

Several dollar figures in the retirement landscape are frozen at the same amount for 2026 that applied in 2025. The notice lists each frozen figure explicitly, so a gold IRA owner reading the notice can confirm nothing shifted.

The super catch-up contribution for ages 60 through 63 under IRC Section 414(v)(2)(E)(i) remains 11,250 dollars for 2026 in a 401(k), 403(b), 457(b), or TSP. Notice 2025-67 did not lift this figure. The equivalent SIMPLE-plan super catch-up under 414(v)(2)(E)(ii) also remains 5,250 dollars.

The highly compensated employee threshold under Section 414(q)(1)(B) remains 160,000 dollars. The premium cap on a qualifying longevity annuity contract under 1.401(a)(9)-6(q)(2)(ii) remains 210,000 dollars. The starter 401(k) or safe-harbor 403(b) elective contribution ceiling under 401(k)(16)(D)(i)(II) and 403(b)(16)(D)(i)(II) remains 6,000 dollars.

The married-filing-separately phase-out band for both traditional IRA deductions and Roth IRA contributions remains 0 to 10,000 dollars. This band is frozen by statute and never adjusts for inflation. If you file separately and lived with your spouse at any time in the year, you cannot contribute to a Roth IRA above a very low income level.

How to apply Notice 2025-67 to your account

The practical sequence for a Texas gold IRA owner takes a handful of steps after Notice 2025-67 takes effect January 1, 2026. Each step is a routine account action, not a new tax filing.

1. Confirm which dial applies to you. Use the six-dial table above. A retiree past age 73 focuses on RMDs and the QCD cap, not the contribution ceiling. An accumulating worker focuses on the contribution ceiling and the phase-out band that matches filing status.
2. Recompute your 2026 contribution capacity. Compare your combined IRA balances at year-end 2025 with your earned taxable compensation for 2026. Your combined 2026 contribution can be up to 7,500 dollars, or 8,600 dollars if you reach age 50 by December 31, 2026.
3. Check your modified adjusted gross income projection. If you or your spouse are active in a workplace plan, project your household MAGI against the phase-out table above. This tells you whether the contribution will be deductible, partly deductible, or nondeductible.
4. Instruct the custodian to accept the updated contribution. Custodian intake forms usually update automatically for the new tax year, but it is worth confirming the custodian records the correct year and amount before processing the deposit.
5. Buy IRS-approved bullion with the new contribution. The metal must meet the fineness standards in IRC Section 408(m)(3): 0.995 for gold, 0.999 for silver, 0.9995 for platinum and palladium, plus the American Eagle statutory exception. The dealer will source the bullion and ship it to the depository.
6. File the correct federal forms. A deductible contribution goes on Schedule 1 of Form 1040 for the tax year. A nondeductible traditional IRA contribution requires Form 8606 to track basis. A qualified charitable distribution is reported on Form 1040 as a nontaxable IRA distribution, up to the 111,000 dollar cap for 2026.
7. Recheck the following November. The IRS releases the next annual notice each November. Notice 2026-XX will supersede Notice 2025-67 for tax year 2027 amounts. Rebuild the checklist from the fresh notice rather than assuming the same figures carry over.

The Texas overlay: what your state tax situation adds

Texas has no state personal income tax. Article 8, Section 24 of the Texas Constitution requires voter approval for the legislature to impose one, and no such tax has been enacted. That means all Notice 2025-67 dials interact only with the federal tax layer for a Texas resident.

A traditional IRA deduction lowers your federal taxable income and does not lower a state tax bill, because there is no state tax to lower. A high-income California, New York, or Oregon filer captures a state deduction alongside the federal deduction; a Texan captures only the federal side. The dollar shift for a Texan is smaller in the deduction year.

The Texas advantage sits on the distribution side, not the contribution side. When you take money out of a traditional gold IRA in retirement, you owe federal income tax but no Texas state income tax. That asymmetry is the actual Texas edge on tax-advantaged retirement accounts.

Storage location is a separate decision from the Notice 2025-67 dials. A Texas resident can store gold IRA metal at the state-administered Texas Bullion Depository in Leander, at Delaware Depository, Brinks, International Depository Services, CNT, or another IRS-approved facility. The choice of storage does not change the contribution ceiling or the phase-out ranges.

Worked example: an Austin filer near the Roth phase-out

Check whether your account can accept the higher limit

Because most Texas gold IRAs get funded through rollovers of an existing workplace plan rather than annual contributions, the more common question is whether a given retirement account is even eligible for a rollover into a gold IRA. The tool below applies the federal rollover eligibility rules to a workplace plan, IRA, or other retirement account.

Can you roll your account into a gold IRA? Eligibility checker

Most retirement money can move into a gold IRA once it is an eligible rollover distribution. Pick your account and situation for a general answer. Always confirm the specifics with your plan administrator or custodian.

Account typeTraditional IRARoth IRASEP IRASIMPLE IRA401(k) or 403(b) from a former employer401(k) or 403(b) at your current employerGovernmental 457(b)Thrift Savings Plan (TSP)Pension lump sum or refund (after you separate) Your situationSeparated from that employerStill employed there, under 59 and a halfStill employed there, age 59 and a half or older

Check eligibility

General guidance only, not tax or financial advice. Eligibility depends on your specific plan document and IRS rules; confirm with your plan administrator and a tax advisor. A direct trustee-to-trustee transfer avoids the 60-day rule and 20% withholding.

The output is a starting point, not tax advice. Rollover eligibility can depend on plan-specific rules that only your plan administrator can confirm. Use the tool alongside IRS Publication 590-A and the plan document before initiating a rollover.

Limits, caveats, and when this summary does not apply

IRS Notice 2025-67 FAQ

Sources

1. Internal Revenue Service. Notice 2025-67: 2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living, posted November 13, 2025. irs.gov Notice 2025-67 (PDF). Checked August 2026.
2. Internal Revenue Service. Release IR-2025-111: 401(k) limit increases to 24,500 dollars for 2026, IRA limit increases to 7,500 dollars, November 13, 2025. irs.gov IR-2025-111. Checked August 2026.
3. Internal Revenue Service. Publication 590-A: Contributions to Individual Retirement Arrangements (IRAs). irs.gov/publications/p590a. Checked August 2026.
4. Internal Revenue Service. Publication 590-B: Distributions from Individual Retirement Arrangements (IRAs). irs.gov/publications/p590b. Checked August 2026.
5. Internal Revenue Service. Publication 560: Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). irs.gov/publications/p560. Checked August 2026.
6. Internal Revenue Code Section 219. Retirement savings, including the contribution deduction, catch-up rule, and phase-out ranges. uscode.house.gov. Checked August 2026.
7. Internal Revenue Code Section 408. Individual retirement accounts, including Section 408(m) on collectibles and IRA-eligible bullion, Section 408(d)(8) on qualified charitable distributions, and Section 408(p) on SIMPLE IRAs. uscode.house.gov. Checked August 2026.
8. Internal Revenue Code Section 408A. Roth IRAs, including Section 408A(c)(3) contribution phase-outs. uscode.house.gov. Checked August 2026.
9. Internal Revenue Code Section 415. Limitations on benefits and contributions under qualified plans, including Section 415(d) that authorizes the cost-of-living adjustment procedure. uscode.house.gov. Checked August 2026.
10. Internal Revenue Code Section 414(v). Catch-up contributions, including 414(v)(2)(E) for the age 60 through 63 super catch-up and 414(v)(7) for the Roth catch-up wage threshold. uscode.house.gov. Checked August 2026.
11. Internal Revenue Code Section 72(t)(2)(K). Penalty-free eligible distributions for domestic-abuse victims, added by Section 314 of the SECURE 2.0 Act. uscode.house.gov. Checked August 2026.
12. Public Law 117-328, Division T (SECURE 2.0 Act of 2022), Section 108 (Indexing IRA catch-up limit for inflation), Section 109 (Higher catch-up limit at ages 60, 61, 62, and 63), Section 314 (Domestic-abuse distribution), and Section 603 (Roth catch-up requirement). congress.gov SECURE 2.0 text. Checked August 2026.
13. Internal Revenue Service. Form 8606 Instructions: Nondeductible IRAs. irs.gov/forms-pubs/about-form-8606. Checked August 2026.
14. Texas Bullion Depository. Program overview and IRA storage services. texasbulliondepository.gov. Checked August 2026.
15. Texas Comptroller of Public Accounts. Texas Bullion Depository program overview. comptroller.texas.gov depository program. Checked August 2026.
16. Texas Constitution, Article 8, Section 24. Prohibition on state personal income tax without voter approval. statutes.capitol.texas.gov Article 8. Checked August 2026.

By the Harry’s Coins Editorial team. Last reviewed August 2026.