skip navigation

Search Help
Navigation Help

Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#

FAQs
Forms
Publications
Tax Topics

Comments
About Tax Map

IRS.gov Website
Publication 571
taxmap/pubs/p571-015.htm#en_us_publink1000239712

Chapter 5
Ministers and Church Employees(p11)

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_publink1000239713

Who is a church employee?(p11)

rule
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 church or a convention or association of churches.
taxmap/pubs/p571-015.htm#en_us_publink1000239714

Alternative Limit for Church Employees(p11)

rule
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.