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Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Rules Governing Practice before IRS

Retirement Topics - 457(b) Contribution Limits

A 457(b) plan’s annual contributions and other additions (excluding earnings) to a participant’s account cannot exceed the lesser of:

  1. 100% of the participant's includible compensation, or
  2. the elective deferral limit ($18,500 in 2018 and $18,000 in 2015 - 2017).

Increases to the general annual contribution limit:

  • 457(b) plans of state and local governments may allow catch-up contributions for participants who are aged 50 or older.
     
  • Special 457(b) catch-up contributions, if permitted by the plan, allow a participant for 3 years prior to the normal retirement age (as specified in the plan) to contribute the lesser of:
     
    • Twice the annual limit ($37,000 in 2018 and 36,000 in 2015 - 2017), or
    • The basic annual limit plus the amount of the basic limit not used in prior years (only allowed if not using age 50 or over catch-up contributions)

Additional resources:

Publication 4484, Choose a retirement plan for employees of tax exempt and government entities (schools, hospitals, churches, charities)