To determine status, workers check Box 3 of their prior-year W-2, the box showing earnings subject to Social Security tax. Side-gig income on a 1099 or partnership income on a K-1 does not count toward the threshold. For affected workers, all catch-up dollars must go to a Roth account. If the plan does not offer a Roth option, no catch-up contributions are allowed at all.Most Americans suspect they're behind on retirement and never find out. Advisor.com's free matching tool pairs you in about three minutes ...