For Employees of Public Schools and Certain Tax-Exempt Organizations
Revised: January 2017
Table of Contents
- Publication 571 - Introductory Material
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?
- 2. Maximum Amount Contributable (MAC)
- 3. Limit on Annual Additions
- 4. Limit on Elective Deferrals
- 5. Ministers and Church Employees
- 7. Excess Contributions
Distributions and Rollovers
- Transfer of Interest in 403(b) Contract
- Tax-Free Rollovers
- Ways to get a waiver of the 60-day rollover requirement.
- How do you qualify for an automatic waiver?
- How do you self-certify that you qualify for a waiver?
- How do you apply for a waiver ruling and what is the fee?
- How does the IRS determine whether to grant a waiver in a private letter ruling?
- Eligible retirement plans.
- Nonqualifying distributions.
- Second rollover.
- Gift Tax
- 9. Worksheets
- 10. Retirement Savings Contributions Credit (Saver's Credit)
- 11. How To Get Tax Help
- Publication 571 - Additional Material
|More Online Publications|