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@Skylane wrote:

@TaxGuyBill I think op is only referring to Roth contributions. Are you saying that in addition to the Roth 4K contribution through the employer, the TP can make an additional 7k contribution? Wouldn’t that constitute excess contributions?

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Employer retirement plans (such as a Roth 401k) have separate limits from IRA limits, and they do not really affect one another.

So yes, a taxpayer can make a Roth 401k contribution through his employer, and still make a $6000/$7000 Roth IRA contribution.  The 401k contribution (either Roth or tax-deferred) does not lower the limit for contributing to an IRA (assuming the taxpayer's income is within the allowable limits for making the contribution).