skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map

previous page Previous Page: Publication 571 - Tax-Sheltered Annuity Plans (403(b) Plans) - Figuring the Limit on Elective Deferrals
next page Next Page: Publication 571 - Tax-Sheltered Annuity Plans (403(b) Plans) - Changes to Includible Compensation for Most Recent Year of Service
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p571-015.htm#en_us_publink1000129440

Chapter 5
Ministers and Church Employees(p12)

spacer

Ministers and Church Employees

Self-employed ministers and church employees who participate in 403(b) plans generally follow the same rules as other 403(b) plan participants.
This means that if you are a self-employed minister or a church employee, your MAC generally is the lesser of:
For most ministers and church employees, the limit on annual additions is figured without any changes. This means that if you are a minister or church employee, your limit on annual additions generally is the lesser of:
Although, in general, the same limit applies, church employees can choose an alternative limit and there are changes in how church employees, foreign missionaries, and self-employed ministers figure includible compensation for the most recent year of service. This chapter will explain the alternative limit and the changes.
taxmap/pubs/p571-015.htm#en_us_publink1000129441

Who is a church employee?(p12)


rule
spacer

A church employee is anyone who is an employee of a church or a convention or association of churches, including an employee of a tax-exempt organization controlled by or associated with a convention or association of churches.
taxmap/pubs/p571-015.htm#en_us_publink1000129442

Alternative Limit for Church Employees(p12)


rule
spacer

If you are a church employee, you can choose to use $10,000 a year as your limit on annual additions.
Total contributions over your lifetime under this choice cannot be more than $40,000.
previous pagePrevious Page: Publication 571 - Tax-Sheltered Annuity Plans (403(b) Plans) - Figuring the Limit on Elective Deferrals
next pageNext Page: Publication 571 - Tax-Sheltered Annuity Plans (403(b) Plans) - Changes to Includible Compensation for Most Recent Year of Service
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication