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previous page Previous Page: Publication 571 - Tax-Sheltered Annuity Plans (403(b) Plans) - Ministers and Church Employees
next page Next Page: Publication 571 - Tax-Sheltered Annuity Plans (403(b) Plans) - Catch-Up Contributions
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p571-016.htm#en_us_publink1000129443

Changes to Includible Compensation for Most Recent Year of Service(p12)


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There are two types of changes in determining includible compensation for the most recent year of service. They are:
taxmap/pubs/p571-016.htm#en_us_publink1000129444

Changes to Includible Compensation(p12)


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Includible compensation is figured differently for foreign missionaries and self-employed ministers.
taxmap/pubs/p571-016.htm#en_us_publink1000129445

Foreign missionary.(p12)


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If you are a foreign missionary, your includible compensation does not include contributions made by the church during the year to your 403(b) account.
If you are a foreign missionary, and your adjusted gross income is $17,000 or less, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not in excess of $3,000.
You are a foreign missionary if you are either a layperson or a duly ordained, commissioned, or licensed minister of a church and you meet both of the following requirements.
taxmap/pubs/p571-016.htm#en_us_publink1000129446

Self-employed minister.(p12)


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If you are a self-employed minister, you are treated as an employee of a tax-exempt organization that is a qualified employer. Your includible compensation is your net earnings from your ministry minus the contributions made to the retirement plan on your behalf and the deduction for one-half of the self-employment tax.
taxmap/pubs/p571-016.htm#en_us_publink1000129447

Changes to Years of Service(p12)


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Generally, only service with the employer who maintains your 403(b) account can be counted when figuring your limit on annual additions.
taxmap/pubs/p571-016.htm#en_us_publink1000129448

Church employees.(p12)


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If you are a church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer.
taxmap/pubs/p571-016.htm#en_us_publink1000129449

Self-employed minister.(p12)


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If you are a self-employed minister, your years of service include full and part years during which you were self-employed.
previous pagePrevious Page: Publication 571 - Tax-Sheltered Annuity Plans (403(b) Plans) - Ministers and Church Employees
next pageNext Page: Publication 571 - Tax-Sheltered Annuity Plans (403(b) Plans) - Catch-Up Contributions
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication