This publication explains tax rules for 403(b) tax-sheltered annuity plans. It covers maximum contribution amounts, excess contributions, the retirement savings contributions credit, and basic rules for distributions and rollovers. Current Revision Publication 571PDF (HTML | eBookEPUB) Recent Developments Rollover Relief for Waived Required Minimum Distributions under CARES Act -- 24-JUN-2020 Other Items You May Find Useful All Revisions for Publication 571 About Form 1040, U.S. Individual Income Tax Return About Form 1040A, U.S. Individual Income Tax Return About Form 5330, Return of Excise Taxes Related to Employee Benefit Plans About Form 8880, Credit for Qualified Retirement Savings Contributions Other Current Products Related Publications About Publication 575, Pension and Annuity Income About Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs) About Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs)