"2026 contribution ledger: a filled example and your own rows","","","","","","","",""
"The example follows one 45-year-old with sufficient compensation and no other regular contributions. Use labels such as Provider A instead of account numbers. Replace the blank rows with your own records locally.","","","","","","","",""
"Row","Tax year","Owner label","Provider label","Transaction type","Transaction amount","Counts toward regular IRA limit","Cumulative regular contributions","Check or document"
"Hypothetical 1","2026","Saver A, age 45","Provider A","Traditional regular contribution","$3,000","$3,000","$3,000","Contribution-year confirmation"
"Hypothetical 2","2026","Saver A, age 45","Provider B","Roth regular contribution","$4,000","$4,000","$7,000","Confirm Roth income eligibility; at most $500 of shared space remains"
"Hypothetical 3","2026","Saver A, age 45","Provider C","Trustee-to-trustee IRA transfer","$20,000","$0","$7,000","Retain transfer confirmation; this is not a new regular contribution"
"Hypothetical 4: proposed","2026","Saver A, age 45","Provider B","Proposed additional regular contribution","$1,500","$1,500 if made","$8,500 if made","Would exceed the $7,500 shared limit by $1,000 before other eligibility restrictions"
"Your entry 1","","","","","","","",""
"Your entry 2","","","","","","","",""
"Your entry 3","","","","","","","",""
"Note: The 2026 regular Traditional/Roth allowance is shared across providers: $7,500, or $8,600 at age 50 or older, subject to eligible compensation and other restrictions. Keep a separate ledger for each spouse.","","","","","","","",""
"Note: The proposed $1,500 row is an error illustration, not an instruction to contribute. Being under the shared limit does not establish Roth eligibility or Traditional deductibility.","","","","","","","",""
"Note: A correction, recharacterization, rollover and conversion need their own classifications and supporting documents. Do not silently subtract a withdrawal from the ledger and assume an excess was corrected.","","","","","","","",""
"Note: This file contains no formulas, account identifiers or tax documents. Keep completed personal records in your own secure storage.","","","","","","","",""