Open a Solo 401(k) for your business
The largest tax-advantaged room most self-employed people have: up to $72,000 in 2026, $80,000 at 50 or older. Apply here, we confirm your eligibility and send your plan documents, then you fund before the deadline.
Who qualifies
A Solo 401(k) — the IRS calls it a one-participant 401(k) — covers a business owner with no employees other than a spouse. Three things have to be true.
You have self-employment income
Schedule C profit, 1099-NEC income, a single- or multi-member LLC, a partnership, or W-2 salary you pay yourself from your own S-corp or C-corp. A side business alongside a W-2 job counts too.
No full-time employees other than you and a spouse
A spouse on the payroll is fine and can have their own account under the same plan. A non-spouse employee who becomes eligible ends the “solo” part of the plan, which is why the application asks.
You want more room than an IRA gives you
A Roth IRA stops at $7,500 in 2026 ($8,600 at 50+) and phases out between $153,000 and $168,000 of modified AGI for single filers, $242,000 and $252,000 married filing jointly. A Solo 401(k) has no income phase-out.
What you can contribute in 2026
A Solo 401(k) lets one person wear two hats. As the employee you defer up to $24,500 of your own compensation. As the employer you contribute a share of profit on top. The two add up, subject to one overall cap of $72,000 ($80,000 at 50+). That second hat is the whole reason the number is so much larger than an IRA's.
Employee deferral (402(g))
Your “employee hat.” Pre-tax or Roth, your choice.
Age-50+ catch-up
Total deferral $32,500 if you turn 50 or older by year end.
Total annual additions cap (415(c))
Employee plus employer combined. $80,000 including the age-50 catch-up.
Employer share, sole proprietor
Net Schedule C profit minus half of self-employment tax, times 20%. An approximation.
Employer share, S-corp owner
Computed on the salary you pay yourself, not on distributions.
Roth IRA, for scale
$8,600 at 50+, and it phases out at higher incomes. The Solo 401(k) does not.
Roth deferral
Taxed now; qualified withdrawals later are tax-free. The important part for higher earners: a Roth deferral inside a 401(k) has no income phase-out, unlike a Roth IRA, which closes above $168,000 of modified AGI for single filers and $252,000 married filing jointly in 2026.
Useful if you expect your tax rate to be higher later, or you want tax diversification alongside pre-tax money.
Pre-tax deferral
Lowers this year's taxable income; taxed on the way out. On $150,000 of net profit, deferring the full $24,500 pre-tax is a meaningful cut to your current-year bill.
The employer contribution is pre-tax either way. You can split your deferral between the two. Which mix is right depends on your bracket now versus later — a question for you and your CPA.
How it works: three steps
Applications are open. Accounts are not instantly self-serve inside the app — here is the actual sequence.
Apply
The form below takes about two minutes. Name, entity type, employee status, expected income, and whether you want Roth or pre-tax treatment. No documents to upload yet.
We confirm your eligibility and issue your plan documents
A person reviews every application, usually within 2 business days. If you qualify we prepare the plan documents — adoption agreement, basic plan document, summary plan description — with our custodian partner, a FINRA/SIPC-member broker-dealer, and send them to you to review and sign. Nothing is opened until you sign.
Fund before the deadline
Once the plan is established you make your employee deferral and, separately, your employer contribution. We tell you which deadline applies to your entity and remind you before it.
What Gigaverse handles
- • Plan documents prepared and issued with our custodian partner
- • Your 2026 contribution math from your real net income, both hats, sole-proprietor or S-corp basis
- • Deferral-election and funding deadline reminders for your entity type
- • A year-end contribution summary formatted for your CPA
- • A Form 5500-EZ reminder once plan assets pass $250,000 at year end
- • Gigsy, the AI money coach, for the questions in between
What you handle
- • Signing the plan documents and any custodian paperwork
- • Choosing your investments inside the account
- • Moving the money: your deferral and your employer contribution
- • Filing Form 5500-EZ itself, if you cross $250,000 in plan assets
- • Your tax return, with your CPA. We hand off a clean file; we do not file for you
What it costs
Gigaverse is a subscription. The price never moves with your balance, and we are not paid on deposits or for order flow. The one asset-based fee we plan to add is an optional managed portfolio after our SEC registration is effective, disclosed in our Form ADV first.
Free
Basic tools to get started
Pro
$49.99/year
Wealth Builder
$99.99/year
Any fee for the plan itself, or charged by the custodian partner, is confirmed to you in writing on your application before you sign anything. No surprise charges after the fact. See all plans or how we make money.
Deadlines that decide your year
The deferral election and the employer contribution run on different clocks. Apply early enough that the plan exists before the one that binds you.
| Item | Deadline |
|---|---|
| Establish the plan | A plan can be adopted for the year by the business tax filing deadline including extensions. For a sole proprietor's or single-member LLC's FIRST plan year, SECURE 2.0 §317 also allows retroactive employee deferrals if the plan is adopted by the individual tax return due date without extensions (April 15 for a calendar-year filer). In any later year the plan must exist and the deferral election be made by December 31. |
| Employee deferral election (sole proprietor) | Elect by December 31 of the tax year. The cash can follow by the filing deadline. The one exception is a first-year plan under SECURE 2.0 §317, where a sole proprietor may elect retroactively up to the unextended return due date. |
| Employee deferral (S-corp owner) | Runs through payroll during the year and must be withheld from actual W-2 wages, so plan your last payroll accordingly. |
| Employer contribution | By the business tax filing deadline including extensions: typically April 15 or October 15 for a sole proprietor, March 15 or September 15 for an S-corp. |
| Form 5500-EZ | Required once plan assets exceed $250,000 at year end, due July 31 of the following year. |
Common questions
Can I open a Solo 401(k) with Gigaverse today?
Applications are open today. The process is: you apply on this page, we confirm your eligibility and issue your plan documents with our custodian partner, and you fund before the deadline. It is not instant self-serve account opening inside the app — a person reviews each application, usually within 2 business days, and nothing is opened until you have reviewed and signed the documents.
How much can I contribute for 2026?
Up to $72,000 in total, or $80,000 if you are 50 or older, per IRS Notice 2025-67. That is an employee deferral of $24,500 (plus an $8,000 catch-up at 50+) and an employer contribution of roughly 20% of net self-employment income for a sole proprietor, or 25% of W-2 salary for an S-corp owner. The employer piece is what makes the total depend on your income. On $150,000 of net profit the total is roughly $52,400.
Roth or pre-tax — which deferral should I choose?
Pre-tax lowers this year's taxable income; Roth is taxed now and, subject to the usual holding rules, comes out tax-free later. A Solo 401(k) Roth deferral has no income phase-out, which is the main reason high earners use it once the Roth IRA door closes above $168,000 single or $252,000 married filing jointly. The employer contribution is pre-tax either way. You can indicate a preference on the application and change it before you sign; the choice is yours and your CPA's, not ours — this is education, not tax advice.
What if I have employees?
A Solo 401(k) works while the only people covered are you and a spouse. Once a non-spouse employee is eligible — broadly, age 21 and a year of service, though plans can set different terms — the plan is no longer a one-participant plan and has to be handled as a full 401(k) or replaced. If you have employees now, a SEP IRA is usually the better fit. You can still submit the application and we will talk it through before anything is opened.
What does it cost?
Gigaverse charges a subscription, not a percentage of your balance. Free is $0, Pro is $4.99/mo ($49.99/year) and Wealth Builder is $9.99/mo ($99.99/year). Any fee for the plan itself or from the custodian partner is confirmed to you in writing on your application, before you sign anything. We are not paid on deposits or for order flow. The only asset-based fee we plan to charge is on an optional managed portfolio, after our SEC registration is effective and after it is disclosed in our Form ADV.
Can I roll an old 401(k) or IRA into it?
Usually yes — most Solo 401(k) plans accept rollovers from a former employer's 401(k) and from a traditional IRA, and a rollover does not count against the $72,000 annual cap. Roth IRA money cannot be rolled into a 401(k). Tell us on the application if you have a plan to move and we will confirm what the plan document allows before you sign.
Apply to open your Solo 401(k)
Apply here, we confirm your eligibility and send your plan documents, then you fund before the deadline. About two minutes, and a person reads every application.
Disclosure: Gigaverse AI, Inc. is pursuing SEC registration as an investment adviser and is not currently registered. Nothing on this page is individualized investment, tax or legal advice. Contribution limits and phase-outs are from IRS Notice 2025-67 and change most years; the self-employed contribution method follows IRS Publication 560, and all figures other than the statutory limits are rounded approximations that will differ from your return. Submitting an application does not open an account: eligibility is confirmed by a person and the plan is established only after you review and sign the plan documents. Accounts are held with a FINRA/SIPC-member broker-dealer custodian partner; Gigaverse does not take custody of funds. Investing involves risk, including loss of principal. How we make money →