With regard to the 401(k), you are an active participant if additions are made to your 401(k) for the plan year ending with or within your individual tax year. The employer simply offering the 401(k) does not make you an active participant as long as no such additions are made for your benefit. However, it's possible that the employer also has a pension plan or some other plan where you accrue an interest that would make you an active participant. Also, because the plan can use a fiscal tax year, participation in the previous calendar year could make you an active participant for the current year. To know if any of these apply to make you an active participant for 2024, you would have to ask your employer or plan administrator.
