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After-tax 401(k) space

Mega backdoor Roth calculator

The mega-backdoor Roth is the largest tax-free savings opportunity in the US code that most people never use: after-tax contributions to a 401(k), immediately converted to Roth, on top of your regular deferral. The 2026 elective limit is $24,500, but the total that can go into a 401(k) from all sources is $72,000 — and the gap between those two numbers is space almost nobody fills. Coastline computes your actual room under §415(c) and compounds it through a full projection.

$37,500/yr of extra Roth space — and $2,180,324 in the Roth by 65
On a $250,000 salary, deferring the full $24,500 with a 4% employer match, the §415(c) limit leaves $37,500 of after-tax room: $72,000 total, minus your $24,500 deferral, minus the $10,000 match. Used every year from 35, that space contributes $1,162,500 and grows to $2,180,324 in the Roth by 65 in today's dollars — against $0 without it.

Your room, and the counter-intuitive part

The room is $72,000 minus your own elective deferrals minus everything your employer puts in. Which means a more generous employer match shrinks your mega-backdoor space — the two share one limit:

2026 mega-backdoor room after the $72,000 §415(c) limit
SalaryYour deferralEmployer matchAfter-tax roomWhat binds it
$150,000$24,500$6,000$35,171capped by available cash (§415(c) would allow $41,500)
$200,000$24,500$8,000$39,500§415(c) limit
$250,000$24,500$10,000$37,500§415(c) limit
$400,000$24,500$16,000$31,500§415(c) limit
$250,000$24,500no match$47,500§415(c) limit
$250,000none$10,000$62,000§415(c) limit — but you gave up the deduction

Two details the arithmetic hides. Catch-up contributions from 50 sit on top of §415(c) rather than inside it, so they don't consume this room. And at lower salaries the binding constraint often isn't the tax code at all — it's cash: the $150,000 row is capped at $35,171 because that is what the household actually had left after tax, spending, and the regular deferral, not because §415(c) said so (it would have allowed $41,500). A projection that ignores cash flow will happily tell you to contribute money you don't have.

What the space compounds to

Filling $37,500 of after-tax room every year, invested at 7% nominal, shown in today's dollars at 65:

Age you start → mega-backdoor Roth balance at 65 (today's dollars)
Start atYears of contributionsTotal contributedRoth balance at 65
3036$1,350,000$2,840,512
3531$1,162,500$2,180,324
4026$975,000$1,634,648
4521$787,500$1,183,621
5016$600,000$810,826

The honest accounting: why your net worth doesn't move

Here is something no other mega-backdoor calculator will tell you. In the projection above, total net worth at 65 is identical with and without the strategy — $8,064,662 either way. The mega-backdoor is after-tax money: it doesn't reduce your taxable income, so nothing is saved today. All it does is move $2,180,324 of your wealth out of a taxable brokerage account ($5,431,535 down to $3,251,211) and into a Roth.

The entire benefit is what happens after 65: Roth withdrawals are tax-free and never required, while the brokerage account owes capital-gains tax on every dollar of gain you realise. So the payoff only appears in a plan that actually draws the money down. Run the same household to 95 in a state that taxes capital gains as ordinary income, and tax across the retirement years falls from $1,256,825 to $790,613 — $466,212 less, in today's dollars. Tax across the working years is $1,943,119 either way, unchanged to the dollar, exactly as you would expect from a contribution that never touched your AGI.

Two caveats on that figure, both in your favour and against it. The projection does not tax dividends or annual gains in a taxable account, only realised gains — so it understates the real-world advantage of sheltering the money. But it also means the advantage is smaller in a no-income-tax state, and smaller again for anyone who never spends the taxable account down and passes it on with a stepped-up basis.

Before you try it

Why Coastline's version is different

Most free calculators hand you a single headline number with the assumptions hidden. Coastline is built the opposite way:

Educational, not tax advice. 2026 limits: $24,500 elective deferral, $8,000 catch-up from 50 (which sits on top of §415(c)), $72,000 total additions per employer plan. Figures assume a single filer in a no-income-tax state (the drawdown comparison uses a state that taxes capital gains as ordinary income), 7% nominal return, 3% inflation, contributions clamped to the cash the household actually has, and are shown in today's dollars. §415(c) applies per employer plan, so a genuine side business with its own solo 401(k) has its own separate limit. Confirm your plan's rules with your provider.

Run this with your real numbers
Add a mega-backdoor contribution to your own plan — the projection applies the §415(c) limit, your match, and the cash you actually have.
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Common questions

How much can I contribute to a mega backdoor Roth in 2026?

The §415(c) total-additions limit of $72,000 per employer plan, minus your own elective deferrals and minus everything your employer contributes. On a $250,000 salary with the full $24,500 deferral and a 4% match ($10,000), that leaves $37,500. With no employer match the same person would have $47,500 of room — a bigger match genuinely shrinks the space, because they share one limit.

Is the mega backdoor Roth worth it?

It is worth it if you have already filled the match, your regular deferral, an HSA, and a Roth IRA, and still have cash to invest — because the alternative is a taxable brokerage account. It saves nothing today: the contribution is after-tax, so net worth at 65 is the same either way ($8,064,662 in this projection). The gain is that $2,180,324 of it is tax-free and never subject to required distributions, which in a drawdown scenario cut lifetime retirement tax by $466,212 here.

Does my 401(k) plan allow the mega backdoor Roth?

Many do not. It requires the plan to accept after-tax contributions (which are different from Roth 401(k) contributions) and to permit either in-plan Roth conversions or in-service withdrawals so the money can be moved before it grows. Ask your provider for both specifically. Plans also run nondiscrimination tests that can force refunds to highly-compensated employees when few others participate.

What is the difference between a mega backdoor Roth and a backdoor Roth IRA?

Size and vehicle. A backdoor Roth IRA moves the $7,500 IRA contribution into a Roth for people whose income is too high to contribute directly, and it is affected by the pro-rata rule across your IRAs. The mega backdoor happens inside a 401(k), is not affected by IRA balances, and is far larger — $37,500 a year in this example. Most people who can do both, should.

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