Any Year Limit If you have not elected to use another alternative limit in an earlier year, you can use the any year limit on annual additions. Changes in the limit on annual additions. Your limit on annual additions under the any year limit is the least of: $15,000, $4,000 plus 25% of your includible compensation for the year in which the limitation year ends, or Your MEA for the year in which the limitation year ends. Figuring MAC using the any year limit. You can use Worksheet 4 to figure your MAC using the any year limit.