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For you and your family
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Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
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 ($18,000 in 2015, 2016 and 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 ($36,000 in 2015, 2016, and 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)