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Publication 571
Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations
(Rev 01/2015)
Introduction, Useful Items and Important Changes

Chapter 1
403(b) Plan Basics

What Is a 403(b) Plan?

What Are the Benefits of Contributing to a 403(b) Plan?

Who Can Participate in a 403(b) Plan?

Who Can Set Up a 403(b) Account?

How Can Contributions Be Made to My 403(b) Account?

Do I Report Contributions on My Tax Return?

How Much Can Be Contributed to My 403(b) Account?

Chapter 2
Maximum Amount Contributable (MAC)

Components of Your MAC

How Do I Figure My MAC?

When Should I Figure My MAC?

Chapter 3
Limit on Annual Additions

Includible Compensation for Your Most Recent Year of Service

Most Recent Year of Service
Includible Compensation

Chapter 4
Limit on Elective Deferrals

General Limit

15-Year Rule

Years of Service

Figuring the Limit on Elective Deferrals


Chapter 5
Ministers and Church Employees

Alternative Limit for Church Employees

Changes to Includible Compensation for Most Recent Year of Service

Changes to Includible Compensation
Changes to Years of Service

Chapter 6
Catch-Up Contributions

Chapter 7
Excess Contributions

How Do I Know If I Have Excess Contributions?

What Happens If I Have Excess Contributions?

Excess Annual Addition
Excess Elective Deferral

Chapter 8
Distributions and Rollovers


Minimum Required Distributions
No Special 10-Year Tax Option

Transfer of Interest in 403(b) Contract

Tax-Free Rollovers

Gift Tax

Chapter 9

When Should I Figure MAC?

Checking the Previous Year's Contributions
Available Worksheets

Chapter 10
Retirement Savings Contributions Credit (Saver's Credit)

Chapter 11
How To Get Tax Help

The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?
What Can the Taxpayer Advocate Service Do For You?
How Can You Reach Us?
How Can You Learn About Your Taxpayer Rights?
How Else Does the Taxpayer Advocate Service Help Taxpayers?
Low Income Taxpayer Clinics