Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

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

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Retirement Topics - Who Can Participate in a 457(b) Plan?

457(b) Plan

All employees or independent contractors as defined under the plan of an entity that is a:

  • State government that establishes a 457(b) plan, or
  • Tax-exempt entity that establishes a 457(b) plan

"Employee": Each natural person, whether appointed or elected, who is employed by the employer as a common law employee, excluding any employee who is included in a unit of employees covered by a collective bargaining agreement that does not specifically provide for participation in the plan. See Video: Retirement Plans and the Misclassification of Workers.

Note: An employer is not required to offer a 457(b) plan to all its employees and may exclude specific classes of employees.