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IRS.gov Website
Publication 571
taxmap/pubs/p571-016.htm#en_us_publink1000239715

Changes to Includible Compensation for Most Recent Year of Service(p11)

rule
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_publink1000239716

Changes to Includible Compensation(p11)

rule
Includible compensation is figured differently for foreign missionaries and self-employed ministers.
taxmap/pubs/p571-016.htm#en_us_publink1000239717

Foreign missionary.(p11)

rule
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_publink1000239718

Self-employed minister.(p11)

rule
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_publink1000239719

Changes to Years of Service(p11)

rule
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_publink1000239720

Church employees.(p11)

rule
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_publink1000239721

Self-employed minister.(p11)

rule
If you are a self-employed minister, your years of service include full and part years during which you were self-employed.