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Publication 571 (12/2003), Tax-Sheltered Annuity Plans (403(b) Plans)
For Employees of Public Schools and Certain Tax-Exempt Organizations
Revised: 12/2003
Table of Contents
Publication 571 - Introductory Material
Important Changes for 2003
Important Changes for 2004
Important Reminder
Introduction
Useful Items - You may want to see:
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?
Ministers.
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?
Maximum Amount Contributable (MAC)
Components of Your MAC
How Do I Figure My MAC?
Elective deferrals only.
Nonelective contributions only.
Elective deferrals and nonelective contributions.
When Should I Figure My MAC?
Limit on Annual Additions
Ministers and church employees.
Includible Compensation for Your Most Recent Year of Service
Most Recent Year of Service
Includible Compensation
Limit on Elective Deferrals
General Limit
15-Year Rule
Years of Service
Figuring the Limit on Elective Deferrals
Example
Ministers and Church Employees
Alternative Limit for Church Employees
Changes to Includible Compensation for Most Recent Year of Service
Changes to Includible Compensation
Changes to Years of Service
Catch-Up Contributions
Excess Contributions
Preventing Excess Contributions
How Do I Know If I Have Excess Contributions?
What Happens If I Have Excess Contributions?
Excess Annual Addition
Excess Elective Deferral
Distributions and Rollovers
Distributions
Minimum Required Distributions
No Special 10-Year Tax Option
Transfer of Interest in 403(b) Contract
Permissive service credit.
Tax-Free Rollovers
Hardship exception to rollover rules.
Eligible retirement plans.
Nonqualifying distributions.
Gift Tax
Worksheets
When Should I Figure MAC?
Figuring MAC for the Current Year
Checking the Previous Year's Contributions
Available Worksheets
Retirement Savings Contributions Credit
Full-time student.
Adjusted gross income.
Distributions received by spouse.
Testing period.
How to Get Tax Help
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